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Texas Sales and Use Tax Resale Certificate

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Texas Sales and Use Tax Resale Certificate / Exemption Certification

Texas Sales and Use Tax Resale Certificate

01-339 (Rev. 4-13/8)

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

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 geographical limits of the United States of America, its territories and possessions or within the geographical limits of the United Mexican States, 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, lease or rental, 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 the period 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.

Texas Sales and Use Tax Exemption Certification

01-339 (Back) (Rev. 4-13/8)

This certificate does not require a number to be valid.

Name of purchaser, firm or agency

Address (Street & number, P.O. Box or Route number)

Phone (Area code and number)

City, State, ZIP code

I, the purchaser named above, claim an exemption from payment of sales and use taxes (for the purchase of 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 or on the attached order or invoice

Purchaser claims this exemption for the following reason

I understand that I will be liable for payment of all state and local sales or use taxes which may become due for failure to comply with the provisions of the Tax Code and/or all applicable law.

I understand that it is a criminal offense to give an exemption certificate to the seller for taxable items that I know, at the time of purchase, will be used in a manner other than that expressed in this certificate, 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

NOTE: This certificate cannot be issued for the purchase, lease, or rental of a motor vehicle.

THIS CERTIFICATE DOES NOT REQUIRE A NUMBER TO BE VALID.

Sales and Use Tax "Exemption Numbers" or "Tax Exempt" Numbers do not exist.

This certificate should be furnished to the supplier. Do not send the completed certificate to the Comptroller of Public Accounts.

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What the Texas Sales and Use Tax Resale Certificate Is

The Texas Sales and Use Tax Resale Certificate is a purchaser-supplied document used to claim exemption from Texas sales and use tax for tangible personal property bought for resale. The purchaser completes the certificate and gives it to the seller as evidence the sale is for resale; the seller retains the certificate in its records to support exempt sales during audits. Electronic versions and e-signatures are commonly accepted when executed and retained in compliance with ESIGN and applicable state electronic transaction rules.

Why the Resale Certificate Matters for Texas Purchases

Using the certificate prevents unnecessary tax collection on items purchased for resale, documents the buyer’s reseller status for the seller, and reduces audit exposure when retained correctly.

Why the Resale Certificate Matters for Texas Purchases

Who Typically Completes the Texas Resale Certificate

Typical users range from small retailers to wholesalers and marketplace sellers who buy goods for resale.

  • Retailers and resellers who purchase inventory for resale and need to avoid paying sales tax at purchase.
  • Wholesalers and distributors who supply goods to retailers and must document buyer exemption status.
  • Marketplace sellers and online merchants who buy wholesale goods or re-sell products on behalf of others.

Sellers must collect and retain valid certificates to document exempt sales and defend against audit assessments.

Step-by-Step: Completing the Texas Resale Certificate

Follow these steps to complete and deliver a valid resale certificate for Texas transactions.

  • 01
    Gather records: Collect purchaser permit and business registration details.
  • 02
    Complete fields: Enter name, address, permit number, and item description.
  • 03
    Sign and date: Signer signs and dates using MM/DD/YYYY format.
  • 04
    Deliver to seller: Provide certificate to seller and retain seller’s acceptance record.

Configure an Online Workflow for Resale Certificates

Set up a digital workflow that captures required fields, validates permit numbers, and stores certificates with audit trails.

Field Configuration
Purchaser fields Required fields with validation rules
Permit verification Optional API check or manual confirmation
Signature capture eSignature field with timestamp
Storage Immutable record with retention tag

Where the Completed Certificate Goes and What Happens Next

After signing, route the certificate to the seller and retain a copy for both parties with clear storage and retrieval rules.

  • Seller records: Seller stores certificate against invoices and sales records.
  • Buyer copy: Buyer keeps a copy to support resale audits.
  • Audit access: Provide records to auditors on request.
  • Vendor portal: Upload to supplier portals or ERP systems.

Technical and Compliance Considerations for Electronic Certificates

Use platforms that preserve signatures, timestamps, and full transaction audit trails when storing resale certificates electronically.

  • Integrations: Salesforce, NetSuite, Microsoft 365
  • File formats: PDF, DOCX, XLSX
  • Authentication: Email, SMS code, or stronger

How the Resale Certificate Differs from Related Documents

Compare common document types to choose the right form for an exempt purchase or ongoing reseller relationship.

Document Type Notarization Typical Use
Resale Certificate purchases for resale
Exemption Certificate specific tax exemptions
Reseller Permit state tax registration
Blanket Certificate multiple purchases

Timing and Retention Expectations for Resale Certificates

There is no standard filing deadline for a resale certificate, but sellers must retain the certificate for the period required by tax authorities.

Provide on request:

Give certificate when seller requests it

Seller retention:

Retain per state recordkeeping rules

Update on changes:

Submit revised certificate when details change

Audit production:

Produce certificates during tax audits

Electronic retention:

Store with secure audit trail

Key Milestones for a Resale Certificate Lifecycle

Track these sequential milestones from issuance to long-term retention to remain compliant and audit-ready.

01

Request Received

Seller requests certificate before or at point of sale.

02

Certificate Completed

Purchaser fills required fields and signs.

03

Seller Acceptance

Seller verifies permit number and records certificate.

04

Retention and Audit

Seller retains certificate for required statutory period.

Required Information Checklist

Purchaser name: Full legal name
Purchaser address: Street, city, state, ZIP
Permit number: State tax permit
Item description: Goods for resale
Seller name: Legal or DBA name
Signature/date: Signed and dated

Penalties and Risk Areas from Incorrect Certificates

Tax liability: Buyer or seller may owe unpaid tax
Interest and penalties: Assessments plus interest possible
Audit exposure: Invalid certificate increases audit risk
Criminal risk: Willful misstatement may trigger charges
Business disruption: Time and expense to resolve assessments
Contract risk: Supplier may refuse future exemption

Common Mistakes to Avoid When Preparing a Resale Certificate

  • Using an informal or abbreviated purchaser name that does not match the tax permit creates a mismatch during an audit.
  • Failing to include or verify the purchaser’s Texas permit number can result in seller liability for collected tax.
  • Providing a resale certificate for purchases that are not for resale, such as taxable business supplies, invalidates the exemption.
  • Not retaining a copy of the accepted certificate with corresponding invoices leaves seller unable to substantiate exempt sales.

Practical Tips for Accurate and Efficient Completion

Adopt consistent practices to reduce errors and speed processing while preserving required evidence for audits.

Use exact legal names
Match the purchaser name to the state tax permit and business registration; mismatches are a leading cause of challenged exemptions.
Verify permit numbers
Check the purchaser’s permit number against state lookup tools or request a copy of the permit to confirm active reseller status.
Store certificates centrally
Keep certificates linked to invoices in a searchable repository with timestamps and an immutable audit trail for easy production.
Update when circumstances change
Require updated certificates when buyer legal name, permit status, or business address changes to avoid stale exemptions.

Who Has Authority to Sign and Accept Resale Certificates

Authorized Purchaser

A responsible officer, owner, partner, or authorized agent may sign the certificate. The signer must have authority to bind the purchasing entity and attests to the truth of the certificate under penalty of law.

Seller/Dealer

A sales agent or accounting staff accepts and retains the certificate on behalf of the seller; the seller should verify purchaser details before relying on the exemption.

Industry Examples of Resale Certificate Use

Examples show how different businesses use and store resale certificates in routine operations.

Independent Retailer

A small apparel store completes a certificate when buying inventory from a wholesaler

  • The store provides its Texas permit number on each form
  • The retailer stores the certificate digitally and links it to purchase invoices so sales tax is not collected at point of purchase, simplifying accounting during audits.

Online Marketplace Seller

An online reseller completes a blanket certificate with frequent suppliers

  • The seller lists categories of goods eligible for resale
  • The marketplace retains the certificate for supplier records and ties each purchase to the blanket certificate to streamline repeat orders and compliance.

Differences Between Resale Certificates and Similar Tax Documents

Quick comparison to clarify when to use a resale certificate versus other exemption documents.

Criteria Resale Certificate Exemption Certificate
Typical use purchases for resale use-specific exemptions
Notarization generally no
Seller verification permit number required supporting documentation needed
Duration single or blanket often transaction specific

Frequently Asked Questions About the Texas Sales and Use Tax Resale Certificate

Answers to common questions about completing, signing, storing, and updating resale certificates in Texas.


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eSignature Pricing Comparison for Completing and Storing Resale Certificates

Select a secure eSignature provider that meets recordkeeping, authentication, and integration needs. Pricing varies by plan and usage model.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial Yes, 7-day trial Yes, trial varies Yes, trial varies Yes, trial varies Yes, trial varies
Bulk Send Yes Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes Yes Yes No No

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