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Blank Texas Resale Certificate 01 339 PDF Form

The Texas Resale Certificate 01 339 form is a crucial document that allows businesses to make tax-exempt purchases of items intended for resale. By completing this form, purchasers affirm their right to buy goods without paying sales tax, provided these items will be resold or leased. If you're ready to take advantage of this opportunity, fill out the form by clicking the button below.

Content Overview

The Texas Resale Certificate 01-339 is a vital document for businesses engaged in the resale of taxable items. This form allows purchasers to buy goods without paying sales tax, provided those items are intended for resale, rental, or lease. It captures essential details, including the purchaser's name, contact information, and Texas Sales and Use Tax Permit Number, which must be an 11-digit number. For out-of-state retailers or those based in Mexico, additional registration numbers are required, along with documentation proving their status. The form also requires a description of the items being purchased and the type of business activity the purchaser typically engages in. It is crucial for businesses to understand that misuse of this certificate—such as purchasing items for personal use rather than resale—can lead to serious legal consequences, including criminal charges. By completing this certificate accurately and providing it to the seller, businesses can ensure compliance with Texas tax laws while facilitating their operations smoothly.

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01-339

(Rev.4-13/8)

Texas Sales and Use Tax Resale Certificate

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:

Seller:

Street address:

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 (Back)

(Rev.4-13/8)

Texas Sales and Use Tax Exemption Certification

This certificate does not require a number to be valid.

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:

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 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

Sal

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.

es 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.

___________________________________________________________________________________________

SAVE A COPY

CLEAR SIDE

➤ PDF File

Form Specifications

Fact Name	Details
Purpose	The Texas Resale Certificate 01-339 allows purchasers to buy items tax-free for resale.
Governing Law	This certificate is governed by the Texas Tax Code, specifically Chapter 151.
Required Information	Purchasers must provide their Texas Sales and Use Tax Permit Number, which consists of 11 digits.
Out-of-State Retailers	Out-of-state retailers must include their registration number or Federal Taxpayers Registry number.
Criminal Offense	Using the certificate for non-resale purposes can lead to criminal charges, ranging from a Class C misdemeanor to a felony.
Submission	The completed certificate should be given to the seller, not sent to the Comptroller of Public Accounts.
Exemption Certification	The form also includes a section for claiming sales and use tax exemptions for specific purchases.

Texas Resale Certificate 01 339: Usage Guidelines

Filling out the Texas Resale Certificate 01 339 form is a straightforward process. This form allows you to make a non-taxable purchase for resale. Follow the steps below to ensure you complete the form correctly.

Provide Your Information: Fill in the name of the purchaser, firm, or agency as it appears on your sales tax permit. Include your phone number, address, city, state, and ZIP code.
Enter Your Sales Tax Permit Number: Make sure to input your 11-digit Texas Sales and Use Tax Permit Number. If you are an out-of-state retailer, include your registration number or Federal Taxpayers Registry number if you are based in Mexico.
Identify the Seller: Write down the seller's name, street address, city, state, and ZIP code.
Describe the Items: Clearly describe the items you intend to purchase. You can also reference an attached order or invoice.
Business Activity Description: Provide a brief description of the type of business activity you are engaged in or the types of items you typically sell.
Sign and Date the Form: The purchaser must sign and date the form. Include your title if applicable.

Once you have completed the form, give it to the supplier. Do not send it to the Comptroller of Public Accounts. Make sure to keep a copy for your records.

Your Questions, Answered

What is the Texas Resale Certificate 01-339?

The Texas Resale Certificate 01-339 is a document that allows businesses to purchase items tax-free for resale. It serves as proof that the purchaser intends to resell the items rather than use them for personal or business consumption. This form must be presented to the seller at the time of purchase.

Who can use the Texas Resale Certificate?

Any business that holds a valid Texas Sales and Use Tax Permit can use the Texas Resale Certificate. This includes retailers, wholesalers, and other entities that buy goods for resale. Additionally, out-of-state retailers and businesses based in Mexico may also use this certificate, provided they include the necessary registration numbers.

What information is required on the form?

The form requires the purchaser's name, contact information, Texas Sales and Use Tax Permit number, and a description of the items being purchased. It also asks for the seller's information and details about the type of business activity the purchaser engages in. Accurate completion of this information is essential for the certificate to be valid.

Can the Texas Resale Certificate be used for any type of purchase?

No, the Texas Resale Certificate is specifically for purchases intended for resale. If a purchaser uses the items for any purpose other than resale, they must pay sales tax on those items at the time of use. Misuse of the certificate can lead to legal consequences.

What happens if I misuse the resale certificate?

Misuse of the Texas Resale Certificate, such as using it for items intended for personal use, is considered a criminal offense. Depending on the amount of tax evaded, the penalties can range from a Class C misdemeanor to a felony of the second degree. It is crucial to understand the legal implications before using the certificate.

Do I need to submit the completed form to the state?

No, the completed Texas Resale Certificate should not be sent to the Comptroller of Public Accounts. Instead, it must be provided directly to the seller from whom the items are being purchased. The seller retains the certificate for their records.

What is the difference between the resale certificate and the exemption certificate?

The Texas Resale Certificate is used specifically for purchases made for resale, while the Exemption Certificate is used to claim an exemption from sales tax for other specific reasons. Each certificate has its own purpose and requirements, and it is important to use the correct one based on the situation.

Is there an expiration date for the Texas Resale Certificate?

The Texas Resale Certificate does not have a specific expiration date. However, it is advisable to keep the information updated, especially if there are changes in the purchaser's business status or contact details. Regularly reviewing the certificate ensures compliance with current tax laws.

What should I do if I lose my resale certificate?

If a resale certificate is lost, the purchaser should complete a new Texas Resale Certificate 01-339 form and provide it to the seller. It is important to maintain accurate records and ensure that all future purchases are accompanied by a valid certificate to avoid tax liabilities.

Where can I find the Texas Resale Certificate form?

The Texas Resale Certificate 01-339 form can be obtained from the Texas Comptroller of Public Accounts website or other official state resources. It is advisable to download the most recent version to ensure compliance with current regulations.

Common mistakes

Failure to provide the Texas Sales and Use Tax Permit Number, which must contain 11 digits.
Omitting the out-of-state retailer's registration number or Federal Taxpayers Registry (RFC) number for retailers based in Mexico.
Not including the name of the purchaser, firm, or agency as it appears on the permit.
Leaving the description of items to be purchased blank or incomplete.
Failing to specify the type of business activity or items normally sold by the purchaser.
Not signing or dating the form, which is necessary for validation.
Providing inaccurate information regarding the intended use of the items purchased.
Using the certificate for items that are not eligible for resale, lease, or rental.
Submitting the completed certificate to the Comptroller of Public Accounts instead of furnishing it to the supplier.

Documents used along the form

The Texas Resale Certificate 01 339 form is essential for businesses making tax-exempt purchases for resale. Along with this form, several other documents may be required to ensure compliance with state tax laws. Below is a list of commonly used forms that accompany the Texas Resale Certificate.

Texas Sales and Use Tax Exemption Certificate: This document allows a purchaser to claim an exemption from sales and use taxes on certain purchases. It is essential for those who qualify for tax exemptions based on specific criteria outlined by the state.
Texas Sales and Use Tax Permit Application: Businesses must complete this application to obtain a sales tax permit. This permit is necessary for collecting sales tax on taxable sales and is a prerequisite for using the resale certificate.
Purchase Order: A purchase order is a document issued by a buyer to a seller, indicating the types and quantities of goods or services to be purchased. It serves as a formal agreement and is often referenced alongside the resale certificate.
Invoice: An invoice is a detailed bill sent from the seller to the buyer. It lists the goods or services provided and the amounts due. Invoices are crucial for record-keeping and should accompany the resale certificate for tax purposes.
Seller's Certificate of Exemption: This document is issued by the seller to confirm that the buyer is exempt from sales tax for the specific transaction. It is often used in conjunction with the resale certificate to validate the tax-exempt status of the sale.

Understanding these documents and their purposes is vital for businesses operating in Texas. Proper use of the Texas Resale Certificate and its accompanying forms can help ensure compliance with tax regulations and avoid potential penalties.

Similar forms

The Texas Resale Certificate 01 339 form is used by purchasers to claim a non-taxable purchase for resale. Several other documents serve similar purposes in different contexts. Here’s a list of five documents that share similarities with the Texas Resale Certificate:

Sales Tax Exemption Certificate: This document allows buyers to purchase items without paying sales tax, claiming that the items will be used for exempt purposes. Like the resale certificate, it requires the purchaser to provide information about their business and the items being purchased.
Direct Pay Permit: Holders of this permit can buy goods without paying sales tax at the point of sale. Instead, they report and pay the tax directly to the state. Similar to the resale certificate, it is intended for specific business activities and requires valid documentation.
Manufacturer's Exemption Certificate: This certificate is used by manufacturers to purchase materials and supplies tax-free, as these items will be incorporated into products for sale. Both documents require the purchaser to declare the intended use of the items and are subject to legal penalties for misuse.
Nonprofit Organization Exemption Certificate: Nonprofits can use this certificate to make tax-exempt purchases for their charitable activities. Like the resale certificate, it requires the organization to provide proof of its tax-exempt status and details about the purchase.
Farm Exemption Certificate: Farmers use this document to buy certain items without paying sales tax, as the items are used directly in agricultural production. Similar to the resale certificate, it necessitates a declaration of the intended use and compliance with specific regulations.

Each of these documents serves to facilitate tax-exempt transactions, but they cater to different types of purchases and entities. Understanding the nuances between them can help ensure compliance with tax regulations.

Dos and Don'ts

When filling out the Texas Resale Certificate 01 339 form, it’s important to follow certain guidelines to ensure accuracy and compliance. Here’s a list of things you should and shouldn't do:

Do provide your Texas Sales and Use Tax Permit Number, ensuring it contains 11 digits.
Do include your contact information, such as your name, phone number, and address.
Do describe the items you intend to purchase clearly, either on the form or on an attached invoice.
Do explain the type of business you operate and the items you typically sell.
Don't submit the completed form to the Comptroller of Public Accounts; it should be given directly to the supplier.
Don't use the certificate for items that you know will not be resold, leased, or rented.
Don't forget to save a copy of the completed form for your records.
Don't issue the certificate for the purchase, lease, or rental of a motor vehicle.

Misconceptions

Misconception 1: The Texas Resale Certificate is only for Texas-based businesses.

In reality, this certificate can be used by out-of-state retailers as well, provided they have the necessary registration numbers. For instance, retailers based in Mexico can utilize this form if they also submit their Mexico registration documentation.
Misconception 2: You must send the completed certificate to the state.

This is incorrect. The completed certificate should be given directly to the seller, not sent to the Comptroller of Public Accounts. Keeping a copy for your records is advisable.
Misconception 3: A resale certificate is the same as a tax exemption certificate.

While both documents serve to avoid sales tax, they are not interchangeable. The resale certificate specifically allows for the purchase of items intended for resale, while a tax exemption certificate applies to certain purchases that are exempt from sales tax for other reasons.
Misconception 4: You need a special number for the resale certificate to be valid.

This is misleading. The Texas Resale Certificate does not require a number to be valid. It is the information provided on the form that establishes its legitimacy.
Misconception 5: The certificate can be used for any type of purchase.

This is not true. The certificate is specifically designed for items that will be resold, rented, or leased. Using it for personal or non-resale purposes can lead to legal consequences.
Misconception 6: All items can be purchased tax-free with a resale certificate.

Not every item qualifies. The items purchased must be intended for resale, and if they are used in any way other than for resale, sales tax must be paid based on the purchase price or fair market rental value.
Misconception 7: There are no penalties for misuse of the resale certificate.

This is a dangerous assumption. Misusing the resale certificate can lead to serious legal ramifications, including criminal charges that range from a Class C misdemeanor to a felony, depending on the amount of tax evaded.

Key takeaways

When navigating the Texas Resale Certificate 01 339 form, there are several important points to consider. Here are key takeaways to help ensure proper completion and use of the form:

Purpose of the Form: The Texas Resale Certificate is designed for purchasers who intend to buy taxable items for resale, rental, or lease, allowing them to avoid paying sales tax at the time of purchase.
Accurate Information: Ensure that all fields are filled out accurately, including the name of the purchaser, address, and Texas Sales and Use Tax Permit Number, which must contain 11 digits.
Out-of-State Retailers: If you are an out-of-state retailer, provide your registration number or Federal Taxpayers Registry number. Retailers based in Mexico must also include a copy of their Mexico registration form.
Description of Items: Clearly describe the items being purchased for resale. This can be done directly on the form or by attaching an order or invoice.
Understanding Usage: Be aware that if you use the items in a manner other than for resale, you may be required to pay sales tax based on the purchase price or fair market rental value.
Legal Implications: Providing a resale certificate for items you intend to use rather than resell is a criminal offense, with penalties ranging from a Class C misdemeanor to a felony of the second degree.
Submission Guidelines: The completed certificate should be given to the supplier and should not be sent to the Comptroller of Public Accounts.

By keeping these takeaways in mind, you can effectively use the Texas Resale Certificate 01 339 form while remaining compliant with state tax regulations.