Understanding the Texas Sales Tax Exemption Certificate form, commonly known as form 01-315, is crucial for both purchasers and sellers within the state. Created to provide a lawful means to exempt specific transactions from sales tax, this certificate plays a significant role in the financial operations of eligible entities, such as the Houston Independent School District. With details such as the purchaser's name, address, and the description of items to be purchased, the form clearly outlines the nature of the exemption being claimed. It emphasizes the responsibility of the purchaser in ensuring compliance with Texas' sales and use tax laws, warning of legal consequences for misuse, such as potential fines. This certificate, which does not require a unique number to be considered valid, simplifies the transaction process between vendors and tax-exempt entities by negating the need for "Exemption Numbers" or "Tax Exempt" numbers that do not exist according to state legislation. It's a document that fosters accountability, as it clearly states the buyer's understanding that they must pay sales tax if the items purchased are not used as declared. Furthermore, the stipulation that the certificate cannot be used for the purchase, lease, or rental of a motor vehicle underscores the targeted use of this exemption. By providing this form to the supplier and not to the Comptroller of Public Accounts, entities can navigate the complexities of tax exemption on purchases, making it an indispensable tool for qualifying organizations in Texas.
| Question | Answer |
|---|---|
| Form Name | Texas Sales Tax Exemption Certificate Form |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | 01 315, fined, texas sales and use tax exemption certificate 2018, exempt |
TAXES SALES TAX EXEMPTION CERTIFICATE
Name of purchaser, firm or agency
HOUSTON INDEPENDENT SCHOOL DISTRICT
Address (Street & number, P.O. Box or Route number) |
Phone (Area code and number) |
|
4400 W. 18th St. |
|
(713) |
City, State, ZIP code |
|
|
Houston, Texas |
77092 |
|
I, the purchaser named above, claim an exemption from payment of sales 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 reasons:
I understand that I will be liable for payment of sales tax which may become due for failure to comply with the provisions of the state, city, metropolitan transit authority, city transit department and/or country sales and use tax laws and Comptroller rules regarding exempt purchases. Liability for the tax will be determined by the price paid for the taxable items purchased or the fair market rental value for the period of time used.
I understand that it is a misdemeanor to give an exemption certificate to the seller for taxable items which I know, at the time of purchase, will be used in a manner other than that expressed in this certificate and that upon conviction may be fined not more than $500 per offense.
sign Purchaser here
Title
Date
NOTE: This certificate cannot be issued for the purchase, lease or rental or 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 sent the completed Certificate to the Comptroller of Public Accounts.