INSTRUCTIONS: TEXAS SALES AND USE TAX RESALE CERTIFICATE AND CERTIFICATION (Form 01-339)
If you are a Texas business owner purchasing items from an out-of-state retailer for the purposes of reselling, leasing or otherwise profiting from this purchase, you may claim an exemption on the use tax that would have to be paid if you were making this acquisition for personal purposes. The document, known as form 01-339, is available on the website of the Texas comptroller. This should be sent to the supplier, not to the office of the comptroller.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 1: The first page is a certificate. Enter the name of the purchaser as shown on your business permit.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 2: Give the business phone number and address.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 3: Enter the Texas Sales And Use Tax Permit Number where indicated.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 4: Enter the registration number of the out-of-state retailer. If the seller is in Mexico, include their Federal Taxpayers Registry number.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 5: Give the name and address of the seller. Describe the items being purchased and the type of business transactions you conduct.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 6: Sign and date the bottom of the first page. Give your job title as well.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 7: The second page is a certification form. At the top of the page, give the name, address and telephone number of your business.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 8: Give the name and address of the retailer you are making a purchase from. Include a description of the items.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 9: Where indicated, write the reason you are claiming this exemption.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 10: Sign and date the form. Again, include your job title.
Texas Sales And Use Tax Resale Certificate And Certification 01-339 Step 11: This document should be appended to the appropriate invoice.
