Resale Certificate in Texas (2026)
Texas resale certificate status: legal. Texas resale treatment requires an appropriate, properly completed certificate and a genuine resale purchase..
Key facts
- Status
- Legal
- License required
- No
- Jurisdiction
- Texas
- Last reviewed
- 2026-04-09
Resale Certificate laws in Texas
A seller may accept a properly completed Form 01-339 for a taxable item purchased for resale instead of collecting sales tax; the certificate is the seller’s evidence and must be retained four years. A permit number or permit copy is not a substitute. Qualifying purchases include taxable items to resell in their acquired form or as an integral part of other merchandise or taxable services, property bought to lease or rent, and specified services on resale inventory. Do not use the certificate if resale is in question; clearly distinguish resale and nonresale items in a mixed purchase. Sellers may refuse certificates and should not accept them when they know or have reason to believe the purchase is not for resale. The source does not establish eligibility for an unspecified purchase or verify retained status fields.
Frequently asked questions
What are the Resale Certificate requirements in Texas?
In Texas, resale certificate status is legal. A seller may accept a properly completed Form 01-339 for a taxable item purchased for resale instead of collecting sales tax; the certificate is the seller’s evidence and must be retained four years. A permit number or permit copy is not a substitute. Qualifying purchases include taxable items to resell in their acquired form or as an integral part of other merchandise or taxable services, property bought to lease or rent, and specified services on resale inventory. Do not use the certificate if resale is in question; clearly distinguish resale and nonresale items in a mixed purchase. Sellers may refuse certificates and should not accept them when they know or have reason to believe the purchase is not for resale. The source does not establish eligibility for an unspecified purchase or verify retained status fields.
How do I obtain a Resale Certificate in Texas?
Contact Texas's administering agency for application requirements and testing procedures.
Can I use my out-of-state Resale Certificate in Texas?
Texas generally recognizes out-of-state credentials through reciprocity agreements, but you must transfer your resale certificate within 30 days of establishing residency. Check with the state agency for specific reciprocity details.
What are the penalties for resale certificate violations in Texas?
Penalties for resale certificate violations in Texas vary based on the specific offense. Verify current penalties with official state resources.