Form 01-339 "Texas Sales and Use Tax Resale Certificate" - Texas

What Is a Texas Sales and Use Tax Resale Certificate?

Form 01-339, Texas Sales and Use Tax Resale Certificate, is a legal document presented by a purchaser to a seller from whom the purchaser buys the goods with the purpose of resale in the state of Texas. This form allows the purchaser to avoid paying sales tax when buying merchandise since it will be sold later in the purchaser's regular course of business - the purchaser's customers will be charged sales tax on the final price of the goods. To use the certificate, you must first register as a vendor and obtain a Sales Tax Permit to sell and collect taxes from taxable products and services. You should only use the Texas Resale Certificate when buying items you intend to resell, and any other use of this document will be considered unlawful.

This form was released by the Texas Comptroller of Public Accounts. The latest version of the form was issued on August 4, 2013, with all previous editions obsolete. A fillable Texas Resale Certificate Form is available for download below.

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When to Provide Form 01-339?

A Resale Certificate cannot be sent to the Comptroller of Public Accounts - it must be given to the seller. Present Texas Form 01-339 to the retailer right before you make your purchase. The seller has the following responsibilities:

  1. Accept the document and make sure the certificate is properly completed. You need to know the buyer's name, address, and Texas Sales and Use Tax Permit Number;
  2. Verify the certificate with the state. You can do it by contacting the Comptroller of Public Accounts or checking the information on their official website;
  3. Keep the document for your permanent tax and audit records for four years. You have to protect yourself in case of an audit - the auditor will ask why you did not collect sales tax from a certain buyer. Note that Texas Form 01-339 does not expire as long as the purchaser's information does not change and you are still selling the same types of products to the buyer for resale.

How to Fill Out Texas Sales and Use Tax Resale Certificate?

Texas Resale Certificate Instructions are as follows:

  1. Write down the name, address, and phone number of the purchaser, agency, or firm;
  2. Indicate the number of your Texas Sales and Use Tax Permit;
  3. If you are based in Mexico, state your out-of-state retailer's registration number or a Federal Taxpayers Registry (RFC) number. In this case, you must also submit a copy of your Mexico registration form to the seller;
  4. Provide the seller information - the name and address;
  5. Describe the goods that will be purchased and documented on the attached invoice or order. It is forbidden to use the certificate for the purchase, rental, or lease of a motor vehicle;
  6. Describe the type of business activity you are generally engaged in or write down the type of merchandise you normally sell. State the reason you claim the tax exemption - it is your duty to prove this sale is not a retail sale;
  7. Confirm your intention to resell, rent, or lease the taxable goods listed in the form via the usual transactions, practices, and customs of the business. Certify that you understand the responsibility to pay sales tax if you make any use of these items other than demonstration or retention while holding them for sale, rental, or lease. Acknowledge the potential criminal offense that occurs if you fail to use the certificate adequately;
  8. Sign and date the document.
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SAVE A COPY
CLEAR SIDE
01-339
(Rev.4-13/8)
Texas Sales and Use Tax Resale Certificate
Bidder # _____________
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:
AuctioneerExpress.com
Selling for:
Seller:
1521 W. 16th ST.
Street address:
Mount Pleasant, Texas 75455
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.
SAVE A COPY
CLEAR SIDE
01-339
(Rev.4-13/8)
Texas Sales and Use Tax Resale Certificate
Bidder # _____________
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:
AuctioneerExpress.com
Selling for:
Seller:
1521 W. 16th ST.
Street address:
Mount Pleasant, Texas 75455
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.
01-339 (Back)
SAVE A COPY
CLEAR SIDE
(Rev.4-13/8)
Texas Sales and Use Tax Exemption Certification
This certificate does not require a number to be valid.
Bidder # _______________
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:
AuctioneerExpress.com
Selling for:
Seller:
Mount Pleasant, Texas 75455
1521 W. 16th ST.
City, State, ZIP code:
Street address:
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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