Resale certificates by state
Texas resale certificate
The official form, whether Texas takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Texas Sales and Use Tax Resale Certificate (Form 01-339) · Get the form (opens in a new tab)
- Issued by the Texas Comptroller of Public Accounts.
- Expires?
- No set expiry
- A purchaser who buys only items for resale from a seller may give a blanket resale certificate describing the general nature of the items, and it remains valid until the purchaser revokes it in writing. Otherwise a certificate is given for the specific purchase.
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- Both Texas and out-of-state retailers may issue resale certificates. Form 01-339 has a field for an out-of-state retailer's registration number from its home state, and retailers based in Mexico may use their Federal Taxpayers Registry (RFC) number along with a copy of their Mexican registration.
- Buyer must be registered in Texas?
- With limits
- A Texas purchaser must show its 11-digit Texas sales and use tax permit number; if the permit application is still pending, the certificate is good for only 60 days and must then be reissued with the permanent number. An out-of-state purchaser may show its home-state registration number instead.
How to fill out and accept the certificate
- The buyer enters its name and address as shown on its permit, phone number, and either its 11-digit Texas permit number or its out-of-state registration number.
- The buyer names the seller and its address, describes the items being bought (or refers to the attached order or invoice), and describes the type of business it generally engages in or the items it normally sells.
- The buyer signs and dates the certificate and gives it to the seller; it is not sent to the Comptroller.
- The seller compares the item description on the certificate with the invoice and confirms that every blank is filled in before relying on it.
When a seller is protected
A certificate accepted at the time of sale is treated as accepted in good faith unless something is obviously wrong on its face, such as an invalid 11-digit permit number. The seller must make sure the certificate is properly completed, should question it when the items are not the kind the buyer's business would normally resell, and should not accept it if it knows or has reason to believe the items are not for resale. Certificates the seller obtains after an audit has started are subject to verification by the auditor.
Seller record-keeping
Sellers should keep resale certificates in their books and records for four years.
The Texas Comptroller of Public Accounts lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- Treating a copy of the buyer's sales tax permit or just its permit number as a resale certificate, which does not relieve the seller of collecting tax.
- Accepting a certificate for items that do not fit the buyer's line of business, such as furniture on a certificate from a service station.
- Using a resale certificate for items the buyer knows it will use rather than resell, which is a criminal offense that can range from a misdemeanor to a felony depending on the tax evaded.
Multistate certificates in Texas
SST Certificate of Exemption
Unconfirmed
Texas is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Texas accepts Form 01-339 or any certificate with the Rule 3.285(g) elements.
MTC Uniform Resale Certificate
Yes
MTC note: Items must be for resale within the United States, its territories or possessions.
Texas resale certificate FAQ
What form is used for a resale certificate in Texas?
Texas's resale certificate is the Texas Sales and Use Tax Resale Certificate (Form 01-339), published by the Texas Comptroller of Public Accounts. Download it from the Texas Comptroller of Public Accounts website; sellers keep the completed certificate rather than sending it to the state.
Does Texas accept multistate resale certificates?
Texas is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Texas accepts Form 01-339 or any certificate with the Rule 3.285(g) elements. Texas is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate. MTC note: Items must be for resale within the United States, its territories or possessions.
Do Texas resale certificates expire?
A purchaser who buys only items for resale from a seller may give a blanket resale certificate describing the general nature of the items, and it remains valid until the purchaser revokes it in writing. Otherwise a certificate is given for the specific purchase.
Can an out-of-state business use a resale certificate in Texas?
Both Texas and out-of-state retailers may issue resale certificates. Form 01-339 has a field for an out-of-state retailer's registration number from its home state, and retailers based in Mexico may use their Federal Taxpayers Registry (RFC) number along with a copy of their Mexican registration.
Related reading
- Texas sales tax guide: rates, nexus thresholds and filing rules
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Texas Comptroller: Form 01-339 Resale Certificate (opens in a new tab)
- Texas Comptroller: Resale Certificates FAQ (opens in a new tab)
- Texas Comptroller: Auditing Fundamentals, Chapter 5 (certificates) (opens in a new tab)
- Texas Comptroller: Sales Tax Permit Search (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Texas Comptroller of Public Accounts before you rely on a certificate.
Resale certificates in other states
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