Texas · Resale certificates
Texas resale certificate, Form 01-339, done for you.
The Texas resale certificate is Form 01-339, one sheet with two faces: the Texas Sales and Use Tax Resale Certificate on the front and the Exemption Certification on the back. The buyer completes the resale side with an 11 digit Texas Sales and Use Tax Permit Number and furnishes it to the supplier. The form says plainly not to send it to the Comptroller.
Last updated:
Who you are dealing with
Texas Comptroller of Public Accounts
- Handles:
- Publishes Form 01-339 and the resale rules. Does not receive completed certificates; the supplier retains them for four years.
- System:
- The form is a PDF between buyer and supplier; the permit behind it registers through eSystems
- Form:
- Form 01-339, Texas Sales and Use Tax Resale Certificate on the front and Texas Sales and Use Tax Exemption Certification on the back; the resale side wants the 11 digit Texas permit number, or an out of state retailer's registration number
File 01-339: issue a Texas resale certificate
It goes to the agency named above, through the system listed beside it. We prepare it, file it, and send you the written confirmation.
State fee. $0. The certificate is a form between buyer and supplier. The permit behind it is free too, covered on the Texas sales tax registration page.
Our fee. $180 per state, flat. State fees are passed through at cost.
When you issue a certificate
You need a 01-339 when a Texas supplier asks for documentation before selling you inventory tax free for resale. The resale side runs on your 11 digit Texas Sales and Use Tax Permit Number, and an out of state retailer may instead quote its own registration number, or the Federal Taxpayers Registry number for retailers based in Mexico, who must also give the seller a copy of their Mexico registration form. The Comptroller's rule on destination: resale covers items to be resold in the United States or Mexico, not other countries. Whether a purchase qualifies is a determination for your CPA.
What comes next
Not applicable. Nothing is filed with the state, and the record that matters is the supplier's file copy, kept four years. Your own copy is what reconstructs the history if the Comptroller audits either side.
How long it takes
There is no state processing. The certificate works from the moment the completed form reaches the supplier, and the supplier keeps it for four years to substantiate the exempt sale.
What we do
We confirm what this state requires, prepare the certificate or the application at your direction, and deliver the finished document. We do not tell you a purchase is nontaxable. We do not register a payroll account. You keep the client. We never email them.
What makes Texas harder than average
- 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.
- The permit number must contain 11 digits, the form's own words. The number handed around internally is often the 9 digit federal EIN or a shortened state number, and a certificate carrying the wrong number is defective on its face.
- The resale destination is limited. The Comptroller says a resale certificate covers items to be resold in the United States or in Mexico, but not in any other countries, which surprises exporters.
- The criminal language is printed on the form: giving a resale certificate for items you know at purchase are for use rather than resale ranges from a Class C misdemeanor to a felony of the second degree, depending on the tax evaded.
- The supplier should refuse a certificate they have reason to doubt. The Comptroller tells sellers not to accept one if they know or have reason to believe the property is being purchased for other than resale, so a thin or inconsistent certificate invites questions rather than exemption.
How Texas compares
Whether a state issues the certificate or has you prepare it decides everything about the paperwork. The guide sets Texas beside the other documented states.
Questions and answers
What is the Texas resale certificate form?
Form 01-339. The front is the Texas Sales and Use Tax Resale Certificate; the back of the same sheet is the Texas Sales and Use Tax Exemption Certification, a different claim. The buyer completes the resale side and furnishes it to the supplier.
Do I file Form 01-339 with the Comptroller?
No. The form's own instruction is that the certificate should be furnished to the supplier, and not sent to the Comptroller of Public Accounts. The supplier retains it, and the Comptroller's stated retention period for accepted certificates is four years.
Do I need a Texas sales tax permit to issue a resale certificate?
A Texas buyer quotes their 11 digit Texas Sales and Use Tax Permit Number on the certificate. An out of state retailer may instead use its own registration number, or the Federal Taxpayers Registry number for retailers based in Mexico with a copy of the Mexico registration form. If you need the Texas permit itself, that is the sales tax registration service.
Can I use a Texas resale certificate for goods I will export?
Only to the United States or Mexico. The Comptroller's rule is that a resale certificate covers taxable items you intend to resell in the United States or in Mexico, but not in any other countries. Export documentation for other destinations is a different mechanism, and which applies is a question for your CPA.
What do you need from me to start?
The business legal name and address, your 11 digit Texas permit number or your out of state registration, the suppliers who need certificates, and a description of the items you buy for resale. Whether a purchase qualifies for resale is your CPA's call.
Also in Texas
A resale certificate rests on a sales tax registration in most states, so if the business is not registered yet, start there.
Agency details verified 2026-09-30
About the provider
Regcrest LLC is a document preparation and filing service based in Allentown, Pennsylvania, founded in 2026. It prepares and files state payroll and sales tax registrations, account closures, and resale certificates on behalf of the businesses that instruct it, and works behind accounting firms, bookkeepers, and payroll providers as well as directly with businesses.
Regcrest LLC is not a CPA firm and not a law firm. It gives no tax or legal advice. It files in all 50 states, and publishes a full page for the 29states it has verified against the agency's own material so far, each one showing the date it was checked. For anything that turns on your specific situation, ask a licensed accountant or attorney.