The Texas Resale Certificate, Form 01-339, is the official document issued by the Texas Comptroller of Public Accounts that allows businesses to purchase inventory tax-free when those goods will be resold to end customers. Any wholesaler, distributor, retailer, or business buying goods specifically for resale must provide this certificate to their supplier. Without it, suppliers are legally required to charge 8.25% Texas sales tax on every purchase. ExemptDocs lets you fill Form 01-339 free online, generate a signed PDF, and send it directly to your supplier with a full audit trail — including IP address, timestamp, and unique certificate ID.
Any Texas business that purchases goods to resell them must provide Form 01-339 to their supplier. This includes online retailers, brick-and-mortar stores, wholesalers, distributors, and any company that buys products to resell rather than consume. Businesses operating in Texas must hold a valid Texas Sales and Use Tax Permit before using this certificate. Out-of-state businesses with Texas nexus may also use this form with their home-state registration number in certain circumstances.
Form 01-339 is a two-sided document. The front page is the Resale Certificate for businesses buying goods to resell. The back page is the Exemption Certificate for nonprofits, government entities, manufacturers, and other qualifying organizations. Make sure you are completing the correct side for your situation. ExemptDocs guides you through this automatically.
The most common reason Texas resale certificates are rejected by auditors is an invalid or expired Sales Tax Permit Number. Always verify your permit is active before using this certificate. Other common errors include incomplete business addresses, missing descriptions of items purchased, and unsigned certificates. ExemptDocs validates your permit number before your certificate is sent.
Texas resale certificates do not have a statutory expiration date under Texas law. However, suppliers may request a new certificate if your business information changes, or periodically every 3–4 years as a best practice. ExemptDocs stores your certificates and alerts you when renewal is recommended.
Texas does not accept the SST Streamlined Sales Tax certificate. Texas also only accepts the MTC Multijurisdictional form from businesses with a Mexico tax ID. All other businesses must use Texas-specific Form 01-339.
Yes. To issue a valid Texas Resale Certificate you must hold an active Texas Sales and Use Tax Permit from the Texas Comptroller. Businesses without a permit cannot legally use this certificate and will be liable for the sales tax.
Yes. A blanket certificate covers all purchases from the same supplier until you revoke it in writing. ExemptDocs stores your blanket certificates and lets you send them to unlimited suppliers with one click.
Texas law requires suppliers to retain resale and exemption certificates for 4 years and make them available during a sales tax audit. ExemptDocs provides permanent cloud storage with audit-ready access for all received certificates.
Misusing a Texas resale certificate to avoid paying tax on items you consume rather than resell is a criminal offense under Texas Tax Code Section 151.703 and can result in a fine up to $10,000 and criminal charges. Always ensure items purchased are genuinely intended for resale.