Texas Form 01-339 Resale Certificate: How to Complete It

Texas Form 01-339 is used to document a qualifying purchase for resale. Complete the front of the form, identify both purchaser and seller, provide the applicable tax permit or registration number, describe the purchase and your business, and sign and date the certificate. Give the completed certificate to the supplier—not to the Texas Comptroller of Public Accounts.

A resale certificate is appropriate when a taxable item is intended for sale, lease, or rental in the regular course of business, or when it will be transferred as an integral part of a taxable service performed in the regular course of business. It is not a general-purpose certificate for every business purchase.

Texas Form 01-339 Quick Facts

Businesses that still need to address registration can review Texas Sales and Use Tax Permit: How to Apply Through eSystems. For a broader overview of the resale-certificate process, see How to Get a Resale Certificate in Texas: Step-by-Step.

Who Should Complete a Texas Resale Certificate?

The purchaser completes Form 01-339 when buying a taxable item that is intended for resale, lease, or rental in the regular course of business. The certificate can also apply when the item will be transferred as an integral part of a taxable service performed in the regular course of business.

Focus on the intended disposition of the specific purchase. The form asks for both a description of the items being acquired and a description of the purchaser’s usual business activity or the types of items normally sold. These descriptions should make the resale relationship understandable without relying only on a permit number.

For example, avoid vague descriptions such as “supplies,” “goods,” or “inventory” when a more specific description is readily available. Identify the product category, or refer to an attached order or invoice that identifies the items. Then describe the business in terms that show what it ordinarily sells. The goal is to create a complete and internally consistent certificate for the supplier’s records.

Do not use the resale side of Form 01-339 merely because the purchaser is a business or holds a permit. The front and back of the form serve different purposes: the front is the resale certificate, while the back is the exemption certification. Select the side that matches the basis for the transaction rather than treating the two certifications as interchangeable.

What to Gather Before Completing Form 01-339

Preparing the details in advance reduces the chance of leaving a required field incomplete. Gather the following information:

• Purchaser identity: The purchaser, firm, or agency name as shown on the permit, along with the telephone number and complete street or mailing address.
• Applicable identification number: A Texas purchaser enters its 11-digit Texas Sales and Use Tax Permit Number. An out-of-state retailer enters its registration number. A Mexico-based retailer enters its Federal Taxpayers Registry, or RFC, number and must also provide the seller with a copy of its Mexico registration form.
• Seller identity: The supplier’s name and complete address, including city, state, and ZIP code.
• Purchase details: A specific description of the items being purchased, or an order or invoice that identifies them.
• Business description: A short explanation of the purchaser’s general business activity or the types of items it normally sells.
• Authorized signer information: The purchaser’s signature, title, and the date.

If a Texas permit number has not yet been issued, do not guess, use another business identifier, or force an unrelated number into the permit field. Obtain guidance from the Texas Comptroller before completing the form without an issued permit number.

How to Complete Texas Form 01-339

1. Confirm that you are using the resale side

Use the front of Form 01-339, labeled Texas Sales and Use Tax Resale Certificate. The exemption certification on the back is not the resale certificate.

2. Enter the purchaser’s information

Enter the purchaser, firm, or agency name as it appears on the permit. Add the telephone number, street or mailing address, city, state, and ZIP code. Keep the purchaser name consistent with the permit rather than substituting an informal store name that does not appear there.

3. Provide the permit or registration number

A Texas purchaser enters the 11-digit Texas Sales and Use Tax Permit Number. An out-of-state retailer uses its registration number. A retailer based in Mexico enters its RFC number and also gives the supplier a copy of its Mexico registration form.

Read the identification field carefully and use the number applicable to the purchaser’s status. A permit number or permit copy alone is not a substitute for completing the rest of the certificate.

4. Identify the seller

Enter the name of the supplier from whom the resale purchase is being made. Include the seller’s street address, city, state, and ZIP code. This portion ties the certificate to the supplier that will accept and retain it.

5. Describe the purchase and business

Describe the items being purchased. If an attached order or invoice identifies the products, the certificate may refer to that document. Also state the purchaser’s general business activity or identify the types of items the purchaser normally sells.

Make the two descriptions work together. A purchaser that normally sells a particular category of merchandise should identify both that business activity and the corresponding items being acquired. Where an order includes several product types, referencing a detailed attached order or invoice can provide a clearer record than compressing every item into a short space.

6. Sign, title, and date the certificate

The purchaser must sign the certificate and provide the purchaser’s title and the date. Texas law also permits an electronic form of the purchaser’s signature when authorized by the Comptroller. Do not leave the signature, title, or date incomplete.

7. Deliver it to the supplier

Give the completed certificate to the supplier handling the resale purchase. Form 01-339 is not sent to the Texas Comptroller. Coordinate with the supplier regarding its method for receiving the certificate and any supporting order, invoice, or Mexico registration document that applies.

Blanket Certificates and Record Maintenance

A resale certificate is generally needed for each purchase. However, a seller may accept a blanket resale certificate when the customer purchases exclusively for resale. The blanket certificate should state that all purchases will be resold in the regular course of business.

A blanket certificate should not be treated as a shortcut for a purchasing relationship that includes both resale items and other acquisitions. Its stated coverage is for repeated purchases exclusively for resale from the same seller. If the purchasing pattern does not fit that description, use transaction-specific documentation rather than wording the certificate more broadly than the underlying purchases support.

The seller must retain accepted resale certificates for four years as evidence supporting tax-free resale transactions. Because the certificate is part of the seller’s supporting documentation, the purchaser should provide a complete and readable form. Keeping a business copy with the related order or invoice is also a useful internal recordkeeping practice.

When business details or purchasing circumstances change, review whether an existing certificate still accurately identifies the purchaser, supplier, products, and resale activity. Do not rely solely on the existence of a sales tax permit number or a permit copy: neither replaces the completed certificate the seller must retain.