Form 01-339 at a glance
What it is: Form 01-339 is the Texas Sales and Use Tax Resale Certificate.
Where and when to file: Furnish the certificate to the supplier. Do not send the completed certificate to the Comptroller of Public Accounts.
The purchaser claims the right to make a non-taxable purchase (for resale of the taxable items described on the attached order or invoice) from the Seller.
What to bring and attach to Form 01-339
Retailers based in Mexico must also provide a copy of their Mexico registration form to the seller.
A filled-in Form 01-339 example: a shop owner buys candles for resale
How to fill out Form 01-339, box by box
Name of purchaser, firm or agency
On Form 01-339, enter the Name of purchaser, firm or agency as shown on permit and the Phone (Area code and number).
Enter the Address (Street & number, P.O. Box or Route number) and the City, State, ZIP code.
Texas Sales and Use Tax Permit Number
The Texas Sales and Use Tax Permit Number box is where you enter the permit number, which must contain 11 digits.
Enter the Out-of-state retailer's registration number or, for retailers based in Mexico, the Federal Taxpayers Registry (RFC) number.
Seller
Enter the Seller, the Street address and the City, State, ZIP code.
Description of items to be purchased
Enter the Description of items to be purchased on the attached order or invoice.
Enter the Description of the type of business activity generally engaged in or type of items normally sold by the purchaser.
Purchaser, Title and Date
The purchaser states that the taxable items described on the attached order or invoice will be resold, rented or leased by the purchaser 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.
If the purchaser makes any use of the items other than retention, demonstration or display while holding them for sale, lease or rental, the purchaser 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.
It is a criminal offense to give a resale certificate to the seller for taxable items that the purchaser knows, 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.
Sign as Purchaser and enter the Title and the Date.
Exemption Certification, name of purchaser, firm or agency
The Texas Sales and Use Tax Exemption Certification does not require a number to be valid.
This certificate cannot be issued for the purchase, lease, or rental of a motor vehicle.
Enter the Name of purchaser, firm or agency.
Enter the Address (Street & number, P.O. Box or Route number), the Phone (Area code and number) and the City, State, ZIP code.
Seller and Description of items to be purchased
The purchaser claims an exemption from payment of sales and use taxes (for the purchase of taxable items described on the attached order or invoice) from the Seller.
Enter the Seller and then the Street address and City, State, ZIP code.
Enter the Description of items to be purchased or on the attached order or invoice.
Reason for the exemption, Purchaser, Title and Date
The box under "Purchaser claims this exemption for the following reason:" is where you enter the reason the purchaser claims this exemption.
The purchaser 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.
It is a criminal offense to give an exemption certificate to the seller for taxable items that the purchaser knows, 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.
Sign as Purchaser, then enter the Title and the Date.
Common questions about Form 01-339
Where do I file it?
Furnish the certificate to the supplier. Do not send the completed certificate to the Comptroller of Public Accounts.
Sources
[1] Form 01-339, Texas Sales and Use Tax Resale Certificate, Texas Comptroller of Public Accounts (the Official source link on this page).
