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.
Texas Sales and Use Tax Forms
Resale and Exemption Certificates. 01-339, Texas Sales and Use Tax Resale Certificate / Exemption Certification (PDF) 01-339-S, Certificado de Reventa para el Impuesto Sobre las Ventas y Uso de Texas / Certificado de Exención para el Impuesto Sobre las Ventas y Uso de Texas (PDF) Direct Payment Permit Holders
Texas Sales and Use Tax Frequently Asked Questions
The resale certificate is the seller’s evidence as to why sales tax was not collected on that transaction and should be retained in the seller’s books and records for four years.
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.
Texas Administrative Code
A resale certificate must be substantially either in the form of a Texas Sales and Use Tax Resale Certificate or a Border States Uniform Sale for Resale Certificate. Copies of both certificates are available at comptroller.texas.gov or may be obtained …
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 …
How To Get A Texas Resale Certificate - StartUp 101
Nov 15, 2024 · A Texas Resale Certificate allows businesses to purchase inventory without paying sales tax. This certificate is sometimes called a Sales Tax Exemption Certificate or a Texas Sales and Use Tax Resale Certificate.
Texas Administrative Code
(1) A seller in Texas may accept a resale certificate in lieu of tax from a retailer located outside Texas who purchases taxable items for resale in the United States or Mexico in a transaction that is a sale for resale, as defined in subsection (b) of this section.
How to Get a Resale Certificate in Texas - Northwest Registered Agent
Apr 14, 2022 · How do I get a Texas Resale Certificate? You can download Texas’s Resale Certificate form right from the Texas Comptroller’s website. (Select the fifth option down—“Resale and Exemption Certificates”—then make sure to download Form 01-339: “Texas Sales and Use Tax Resale Certificate / Exemption Certification.”)
Get your Texas Sales and Use Tax Permit / Resale Certificate
This permit issued by the State of Texas is also commonly known as a wholesale license, seller’s permit, resale certificate, etc. This permit allows a business to purchase items without paying sales tax, and to qualify for wholesale discounts.
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