Texas Sales and Use Tax Resale Certificate
A sales tax exemption certificate can be used by businesses (or in some cases, individuals) who are making purchases that are exempt from the Texas sales tax. You can download a PDF of the Texas Sales and Use Tax Resale Certificate (Form 01-339) on this page. For other Texas sales tax exemption certificates, go here.
This certificate is used to claim an exemption of sales tax on items that are purchased by a business from a seller. The buyer and the seller must both complete this certificate.
Sales and Use Tax Resale CertificateSAVE A COPY 01-339 (Rev.7-10/7) CLEAR SIDE Texas Sales and Use Tax Resale Certificate Name of purchaser, firm or agency as shown on permit Phone (Area code and number) Address (Street & number, P.O. Box or Route number) City, State, ZIP code Texas Sales and Use Tax Permit Number (must contain 11 digits) Out-of-state retailer's registration number or Federal Taxpayers Registry (RFC) number for retailers based in Mexico (Retailers based in Mexico must also provide a copy of their Mexico registration form to the seller.) I, the purchaser named above, claim the right to make a non-taxable purchase (for resale of the taxable items described below or on the attached order or invoice) from: Seller: Street address: City, State, ZIP code: Description of items to be purchased on the attached order or invoice: Description of the type of business activity generally engaged in or type of items normally sold by the purchaser: The taxable items described above, or on the attached order or invoice, will be resold, rented or leased by me within the geogr aphical limits of the United States of America, its territories and possessions or within the geographical limits of the United MexicanStates, in their present form or attached to other taxable items to be sold. I understand that if I make any use of the items other than retention, demonstration or display while holding them for sale, leor rental, ase I must pay sales tax on the items at the time of use based upon either the purchase price or the fair market rental value for he period t of time used. I understand that it is a criminal offense to give a resale certificate to the seller for taxable items that I know, at the time of purchase, are purchased for use rather than for the purpose of resale, lease or rental, and depending on the amount of tax evaded, the offense may range from a Class C misdemeanor to a felony of the second degree. Purchaser Title Date This certificate should be furnished to the supplier. Do not send the completed certificate to the Comptroller of Public Accounts.
Document Title: 01-339.pmd
Extracted from PDF file tx-01-339.pdf, last modified June 1996
More about the Texas Sales and Use Tax Resale Certificate
This ia a Resale Certificate, which is a special type of sales tax exemption certificate intended for use by businesses or individuals who are purchasing goods which will be resold. Since sales taxes are meant to be paid by the end consumer of the goods, resellers and dealers are allowed to purchase their inventory of goods for resale tax-free.
Other Texas Sales Tax Certificates:
SalesTaxHandbook has an additional eight Texas sales tax certificates that you may need.
|Certificate Code||Certificate Name|
|01-339-B||Sales and Use Tax Exemption Certificate|
|01-919||Direct Payment Exemption Certification|
|01-924||Agricultural Sales and Use Tax Exemption Certification|
|01-931||Qualified Research Sales and Use Tax Exemption Certificate|
|14-319||Motor Vehicle Tax Exemption Certificate for Agricultural / Timber|
|Motor Fuels Supplier License Example|
|01-339||Sales and Use Tax Exemption Certification|
|01-339||Sales and Use Tax Resale Certificate|
While we do our best to keep our list of Texas Sales Tax Exemption Certificates up to date and complete, we cannot be held liable for errors or omissions. Is the 01-339 form on this page out-of-date or not working? Please let us know and we will fix it ASAP.