What is a resale certificate called in Texas?

Texas calls it the Texas Sales and Use Tax Resale Certificate (Form 01-339). The buyer fills in and signs the Texas Sales and Use Tax Resale Certificate and gives it to the seller.

Resale certificate · Texas

How to Use the Texas Sales and Use Tax Resale Certificate

The short answer. The Texas Sales and Use Tax Resale Certificate (Form 01-339) lets a business buy goods for resale without paying Texas sales tax. The buyer fills in and signs the Texas Sales and Use Tax Resale Certificate and gives it to the seller. Texas publishes a form, but any document that carries the information the state requires is accepted.

Resale Certificates in Texas at a Glance

What Texas calls it	Texas Sales and Use Tax Resale Certificate (Form 01-339)
How you get it	The buyer fills it in
Documents accepted	The state's form, or any document with the required information
Blank form	Download it from the state
Who may give one	Another state's registration accepted (buyers located outside Texas that are not required to register)
MTC uniform certificate	Accepted
Streamlined Sales Tax certificate	Not accepted
How long it lasts	Does not expire
Blanket certificate	Allowed
What protects the seller	Accepting it in good faith
Seller keeps it for	At least 4 years
Law	Texas statute and regulation, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Texas

A buyer located outside Texas that is not required to register there may give the Texas Sales and Use Tax Resale Certificate with a registration number issued by another state.

The buyer fills in and signs the Texas Sales and Use Tax Resale Certificate and gives it to the seller.

Which Documents Are Accepted

Texas publishes a form, but any document that carries the information the state requires is accepted.

Texas accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate.

Texas does not accept the Streamlined Sales Tax Certificate of Exemption.

What the certificate must contain is set by Texas law, cited in the sources.

How Long It Lasts

The Texas Sales and Use Tax Resale Certificate does not expire.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under Texas's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale. A certificate is treated as taken in good faith if it is accepted at or before the sale, carries every required item legibly, and the seller does not know or have reason to know the sale is not for resale; a certificate obtained later is subject to verification.

The state says a seller should keep the certificate at least 4 years. The period runs from the date of the sale, and for as long as tax on the sale can be assessed or a proceeding is pending.

Worth Knowing in Texas

A certificate that shows a pending Texas permit application instead of a permit number is good for only 60 days. A retailer located outside Texas must attach an invoice describing the item and the address it will be resold from, and may state that it is not required to hold a permit in its home state in place of a number. Items must be for resale in the United States or Mexico.

More for Texas Businesses

Texas's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Texas LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Texas, for selling through a marketplace.

Frequently Asked Questions

: Texas calls it the Texas Sales and Use Tax Resale Certificate (Form 01-339). The buyer fills in and signs the Texas Sales and Use Tax Resale Certificate and gives it to the seller.
: A buyer located outside Texas that is not required to register there may give the Texas Sales and Use Tax Resale Certificate with a registration number issued by another state.
: Texas accepts the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate. Texas does not accept the Streamlined Sales Tax Certificate of Exemption.
: The Texas Sales and Use Tax Resale Certificate does not expire. One blanket certificate may cover repeat purchases from the same seller.
: Under Texas's law, a seller that takes a resale certificate in good faith is relieved of liability for the tax on that sale. A certificate is treated as taken in good faith if it is accepted at or before the sale, carries every required item legibly, and the seller does not know or have reason to know the sale is not for resale; a certificate obtained later is subject to verification. The state says a seller should keep the certificate at least 4 years. The period runs from the date of the sale, and for as long as tax on the sale can be assessed or a proceeding is pending.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Texas sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

star.comptroller.texas.gov/view/202204006R34 TAC 3.285, Resale Certificate; Sales for Resale (effective April 26, 2022), via Comptroller STAR
tcss.legis.texas.gov/resources/TX/htm/TX.151.htmTexas Tax Code chapter 151 (sections 151.025, 151.054, 151.104, 151.151 to 151.154)
comptroller.texas.gov/forms/01-339.pdfForm 01-339, Texas Sales and Use Tax Resale Certificate (Rev. 4-13/8)
comptroller.texas.gov/taxes/sales/faq/resale.phpTexas Comptroller, Sales and Use Tax FAQ: Resale Certificates
star.comptroller.texas.gov/view/200606679HSTAR 200606679H, Comptroller's Decision with alert on the 11/1/2017 amendment of Rule 3.285
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales and Use Tax Resale Certificate, Multijurisdiction (revised 10/14/2022), note 29
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Detail (Full Member States; Associate Member States: Tennessee)
statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htmLaw on resale certificates in Texas: Tex. Tax Code 151.151 to 151.154
Law on resale certificates in Texas: 34 TAC 3.285
What the certificate must contain: 34 TAC 3.285(g); Tex. Tax Code 151.152(b)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.