Sales tax account closure in Texas
Texas wants a final sales tax return even for a zero period, plus use tax on inventory bought tax free and never sold. We file it and close the permit.
1 agency · Verified 2026-08-03
Texas
Texas state tax filings.
Which agencies Texas uses, which forms they take, and what Texas does differently. Every entry carries the date it was checked against the agency's own material.
Who you deal with in Texas
Texas Comptroller of Public Accounts
Publishes Form 01-339 and the resale rules. Does not receive completed certificates; the supplier retains them for four years.
The form is a PDF between buyer and supplier; the permit behind it registers through eSystems
Unemployment tax account. There is no state wage withholding account in Texas
Unemployment Tax Registration
2 separate agencies, on 2 separate systems. Doing something with one does nothing to the others.
What Texas does differently
- Use tax on inventory nobody thinks about. Anything you bought tax free for resale and then diverted to personal use, used in the course of business, or gave away as a gift or a promotional item carries use tax on its purchase price. Businesses winding down almost always do some of this, and almost never expect the bill.
- Two liability tests, and either one triggers it. The $1,500 in a calendar quarter test is the obvious one. The 20 different calendar weeks test catches a business paying small amounts to one person across most of a year, which never approaches $1,500 in any single quarter.
- The application wants identification for everyone, not just the business. Texas asks for the social security numbers of partners and owners, or federal identification numbers where applicable, alongside the Texas corporation file number. Gathering that from co-owners is usually the slow part rather than the form itself.
- One sheet, two different certificates. The resale certificate on the front and the exemption certification on the back are different claims with different rules, and completing the wrong face is the classic 01-339 mistake.
Filings we handle in Texas
Payroll tax registration in Texas
Texas has no wage withholding, so payroll means one unemployment account with the TWC, due within 10 days of becoming liable. We register it.
1 agency · Verified 2026-08-03
Sales tax registration in Texas
The Texas Sales and Use Tax Permit is free, applied for through eSystems or Form AP-201, and a security bond may be required depending on circumstances.
1 agency · Verified 2026-08-03
Resale certificate in Texas
The Texas resale certificate is Form 01-339, completed by the buyer and given to the supplier. An 11 digit Texas permit number stands behind it.
1 agency · Verified 2026-09-30
You keep the client. We never email them.