Section 237-29.53, Hawaii Revised Statutes
, provides an General Excise Tax exemption for services exported out of the State of Hawaii to be used outside of the state. You can have your customer fill out Form G-61
to certify that they have purchased your services for use outside of the state.
In my situation, I run a software-as-a-service (SAAS) company which provides web software to churches. Recently I wrote to the Hawaii tax office to ask whether it would be acceptable to take an online certification (without a signature) from out-of-state customers as part of the sign up process to capture the information of Form G-61. They responded saying that, yes, it is acceptable.
DISCLAIMER: Please do not take this as tax advice because I'm not a tax professional. I'm an software developer/entrepreneur. You should confirm this with a tax pro before acting on any information here. I just thought I'd pass this along in case it is helpful to someone here.