Texas Resale Certificate
Rules, Form & Expiration

Accepted form: Form 01-339 (Texas Sales and Use Tax Resale Certificate / Exemption Certification). Agency: Texas Comptroller of Public Accounts.

What a Texas resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

Generate a Texas certificate How the generator works

Texas resale certificate rules

Certificate form: Form 01-339; Form 01-339, the Texas Sales and Use Tax Resale Certificate / Exemption Certification, is published by the Texas Comptroller of Public Accounts. Our generator fills in the Texas form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Texas taxpayer number; Format: 11 digits. It appears on the buyer's Texas Sales and Use Tax Permit.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Not accepted; Sellers in Texas should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No expiration; No expiration. A blanket resale certificate may be relied on until the purchaser revokes it in writing. Sellers keep certificates at least four years from the date of sale and through any period in which tax may be assessed.

Texas rules in plain English

Texas buyers use Form 01-339, the Texas Sales and Use Tax Resale Certificate, published by the Texas Comptroller of Public Accounts. You fill it out and give it to your supplier. Do not send it to the Comptroller. Enter your 11-digit Texas sales and use tax permit number. If you are an out-of-state retailer without a Texas permit, enter your home-state registration number instead. Retailers based in Mexico enter their RFC number and attach their Mexico registration. Describe the items you are buying and the kind of items you normally sell. The purchaser signs and dates the form. You can give one blanket certificate that covers future purchases. It does not expire. Your supplier can rely on it until you revoke it in writing. The supplier keeps it for at least four years. You may only buy items tax free if you will resell, rent or lease them in the United States or Mexico. If you use an item yourself, you owe the tax on it. Knowingly giving a false resale certificate is a crime under Texas Tax Code section 151.707. Depending on the tax evaded, it ranges from a Class C misdemeanor to a second-degree felony. Texas also accepts the Multistate Tax Commission uniform certificate, but not the Streamlined Sales Tax certificate.

Sources: Texas resale certificate guidance · Form 01-339 · Verify a buyer's number

More Texas facts

Items may be bought for resale only if they will be resold, rented or leased within the United States, its territories and possessions, or Mexico. Resale to other countries does not qualify. Source
A resale certificate can also cover taxable services performed on resale inventory, property bought to lease or rent, and property used in a taxable service when control passes to the customer. Source
A Texas seller may accept a resale certificate from an out-of-state retailer and ship the item directly to that retailer's customer in Texas (drop shipment). Source
Since the April 26, 2022 amendment to Rule 3.285, a seller has 90 days (previously 60) to produce resale or exemption certificates after the Comptroller asks for them in writing during an audit. Source
Do not send the completed certificate to the Comptroller. The purchaser gives it to the supplier, who keeps it for at least four years. Source

What a Texas resale certificate must include

The buyer's legal name, business address, and Texas taxpayer number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All taxable items purchased for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

For a field-by-field walkthrough of the state form, see how to fill out Texas Form 01-339.

Using your Texas certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Texas resale certificates

Enter your business once, add each vendor, and download a signed Texas certificate on the state form. One flat yearly price covers every state where you buy inventory.

Start generating certificates Need a Texas sales tax permit first?

Texas resale certificate FAQ

What form do I use for a Texas resale certificate?

Texas uses Form 01-339, the Texas Sales and Use Tax Resale Certificate / Exemption Certification, published by the Texas Comptroller of Public Accounts. Our generator fills in the Texas form for you. You get a signed PDF with your business, permit, and purchase details.

Does Texas accept the MTC uniform resale certificate?

Yes. Texas accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states.

Can an out-of-state business use a resale certificate in Texas?

Yes, with conditions. Out-of-state retailers not required to hold a Texas permit may give their home-state registration number. Retailers based in Mexico give their RFC number and a copy of their Mexico registration form.

Can I give a vendor one blanket resale certificate in Texas?

Yes. A blanket certificate in Texas covers every qualifying purchase from that vendor going forward, typically described as "All taxable items purchased for resale".

How long is a Texas resale certificate valid?

No expiration. A blanket resale certificate may be relied on until the purchaser revokes it in writing. Sellers keep certificates at least four years from the date of sale and through any period in which tax may be assessed.

What happens if I misuse a Texas resale certificate?

Knowingly giving a false resale certificate, or one for items bought for use, is a criminal offense graded by the tax evaded: Class C misdemeanor under $20, Class B $20 to $199, Class A $200 to $749, third-degree felony $750 to $19,999, second-degree felony $20,000 or more. The purchaser also owes the tax on any item used rather than resold.

When can a Texas seller rely on a resale certificate?

A seller does not owe tax on a sale when it accepts a properly completed resale certificate at or before the time of the transaction and does not know, and has no reason to know, that the sale is not for resale. If the purchaser's business would not normally resell the item, the seller should question the certificate.

How do I verify a Texas resale certificate?

Check the buyer's Texas taxpayer number with the online lookup from the Texas Comptroller of Public Accounts, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Texas resale certificate rules for general information and is not tax advice. Confirm current requirements with the Texas Comptroller of Public Accounts or your tax adviser. State rules last checked October 1, 2026.

Texas Resale Certificate Rules, Form & Expiration