Get Texas Resale Certificate

Texas imposes a 6.25 percent state sales and use tax on all retail sales, leases and rentals of most goods, as well as taxable services.

A Texas purchaser owes state and local use tax if they buy taxable goods and services that are stored, used or consumed in Texas from a seller who does not charge Texas sales tax.

Texas sellers must collect sales tax on taxable items, including shipping and delivery charges, sold online in Texas. Texas sellers are engaged in business if they have a physical Texas location or make online sales in Texas.

Why are resale certificates required? A taxable item that is purchased for resale is exempt from sales or use tax if the seller accepts a properly completed Form 01-339, Texas Sales and Use Tax Resale Certificate (PDF), instead of collecting the sales tax due.

HOW TO GET A RESALE CERTIFICATE IN TEXAS ✔ STEP 1 : Complete the Texas Sales Tax Form. ✔ STEP 2 : Fill out the Texas resale certificate form. ✔ STEP 3 : Present a copy of this certificate to suppliers when you wish to purchase items for resale.

For example, flour, sugar, bread, milk, eggs, fruits, vegetables and similar groceries (food products) are not subject to Texas sales and use tax. Tax is due, however, on non-food items such as paper, pet, beauty and hygiene products; clothing; books; and certain edible items.

There is no fee for the permit, but you may be required to post a security bond. For more information on security bonds, contact a Comptroller field office. Once I have obtained a Texas sales and use tax permit, what are my obligations as a permit holder?

Exempt certificates and resale certificates are very similar documents with the major difference being that an exemption certificate does not require a taxpayer ID number to be legally valid.