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Form 01-339 Texas Sales and Use Tax Resale Certificate - Texas
What Is a Texas Sales and Use Tax Resale Certificate?
Form 01-339, Texas Sales and Use Tax Resale Certificate , is a legal document presented by a purchaser to a seller from whom the purchaser buys the goods with the purpose of resale in the state of Texas. This form allows the purchaser to avoid paying sales tax when buying merchandise since it will be sold later in the purchaser's regular course of business - the purchaser's customers will be charged sales tax on the final price of the goods. To use the certificate, you must first register as a vendor and obtain a Sales Tax Permit to sell and collect taxes from taxable products and services. You should only use the Texas Resale Certificate when buying items you intend to resell, and any other use of this document will be considered unlawful.
This form was released by the Texas Comptroller of Public Accounts . The latest version of the form was issued on August 4, 2013 , with all previous editions obsolete. A fillable Texas Resale Certificate Form is available for download below.
When to Provide Form 01-339?
A Resale Certificate cannot be sent to the Comptroller of Public Accounts - it must be given to the seller. Present Texas Form 01-339 to the retailer right before you make your purchase. The seller has the following responsibilities:
- Accept the document and make sure the certificate is properly completed. You need to know the buyer's name, address, and Texas Sales and Use Tax Permit Number;
- Verify the certificate with the state. You can do it by contacting the Comptroller of Public Accounts or checking the information on their official website;
- Keep the document for your permanent tax and audit records for four years. You have to protect yourself in case of an audit - the auditor will ask why you did not collect sales tax from a certain buyer. Note that Texas Form 01-339 does not expire as long as the purchaser's information does not change and you are still selling the same types of products to the buyer for resale.
How to Fill Out Texas Sales and Use Tax Resale Certificate?
Texas Resale Certificate Instructions are as follows:
- Write down the name, address, and phone number of the purchaser, agency, or firm;
- Indicate the number of your Texas Sales and Use Tax Permit;
- If you are based in Mexico, state your out-of-state retailer's registration number or a Federal Taxpayers Registry (RFC) number. In this case, you must also submit a copy of your Mexico registration form to the seller;
- Provide the seller information - the name and address;
- Describe the goods that will be purchased and documented on the attached invoice or order. It is forbidden to use the certificate for the purchase, rental, or lease of a motor vehicle;
- Describe the type of business activity you are generally engaged in or write down the type of merchandise you normally sell. State the reason you claim the tax exemption - it is your duty to prove this sale is not a retail sale;
- Confirm your intention to resell, rent, or lease the taxable goods listed in the form via the usual transactions, practices, and customs of the business. Certify that you understand the responsibility to pay sales tax if you make any use of these items other than demonstration or retention while holding them for sale, rental, or lease. Acknowledge the potential criminal offense that occurs if you fail to use the certificate adequately;
- Sign and date the document.
Download Form 01-339 Texas Sales and Use Tax Resale Certificate - Texas
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