The Texas Resale Certificate 01 339 form is a crucial document used by purchasers to claim exemption from sales tax on items intended for resale. This certificate allows businesses to make non-taxable purchases of taxable items, ensuring compliance with Texas sales and use tax regulations. Understanding how to properly complete and utilize this form is essential for retailers and suppliers alike.
The Texas Resale Certificate 01-339 is a vital tool for businesses and individuals looking to make non-taxable purchases for resale. It allows purchasers to acquire taxable items without paying sales tax, provided they intend to resell, rent, or lease those items. This form captures essential information, including the purchaser's name, contact details, and Texas Sales and Use Tax Permit Number, which is crucial for verification. Out-of-state retailers and those based in Mexico must also provide additional registration numbers, ensuring compliance with local regulations. The certificate requires a detailed description of the items being purchased and the type of business activity the purchaser engages in, helping to clarify the intended use of the items. It’s important to note that misuse of the certificate can lead to serious legal consequences, including criminal charges, if items are purchased for personal use rather than resale. Therefore, understanding the responsibilities associated with this certificate is crucial for anyone looking to navigate Texas tax regulations effectively.
01-339 (Rev.4-13/8)
SAVE A COPY
CLEAR SIDE
Texas Sales and Use Tax Resale Certificate
Name of purchaser, firm or agency as shown on permit
Phone (Area code and number)
Address (Street & number, P.O. Box or Route number)
City, State, ZIP code
Texas Sales and Use Tax Permit Number (must contain 11 digits)
Out-of-state retailer's registration number or Federal Taxpayers Registry (RFC) number for retailers based in Mexico
(Retailers based in Mexico must also provide a copy of their Mexico registration form to the seller.)
I, the purchaser named above, claim the right to make a non-taxable purchase (for resale of the taxable items described below or on the attached order or invoice) from:
Seller:
Street address:
City, State, ZIP code:
Description of items to be purchased on the attached order or invoice:
__________________________________________________________________________________________
Description of the type of business activity generally engaged in or type of items normally sold by the purchaser:
___________________________________________________________________________________________
The taxable items described above, or on the attached order or invoice, will be resold, rented or leased by me within the geographical limits of the United States of America, its territories and possessions or within the geographical limits of the United Mexican States, in their present form or attached to other taxable items to be sold.
I understand that if I make any use of the items other than retention, demonstration or display while holding them for sale, lease or rental, I must pay sales tax on the items at the time of use based upon either the purchase price or the fair market rental value for the period of time used.
I understand that it is a criminal offense to give a resale certificate to the seller for taxable items that I know, at the time of purchase, are purchased for use rather than for the purpose of resale, lease or rental, and depending on the amount of tax evaded, the offense may range from a Class C misdemeanor to a felony of the second degree.
Purchaser
Title
Date
This certificate should be furnished to the supplier.
Do not send the completed certificate to the Comptroller of Public Accounts.
01-339 (Back) (Rev.4-13/8)
Texas Sales and Use Tax Exemption Certification
This certificate does not require a number to be valid.
Name of purchaser, firm or agency
I, the purchaser named above, claim an exemption from payment of sales and use taxes (for the purchase of taxable items described below or on the attached order or invoice) from:
Description of items to be purchased or on the attached order or invoice:
Purchaser claims this exemption for the following reason:
I understand that I will be liable for payment of all state and local sales or use taxes which may become due for failure to comply with the provisions of the Tax Code and/or all applicable law.
I understand that it is a criminal offense to give an exemption certificate to the seller for taxable items that I know, at the time of purchase, will be used in a manner other than that expressed in this certificate, and depending on the amount of tax evaded, the offense may range from a Class C misdemeanor to a felony of the second degree.
NOTE: This certificate cannot be issued for the purchase, lease, or rental of a motor vehicle.
THIS CERTIFICATE DOES NOT REQUIRE A NUMBER TO BE VALID.
Sales and Use Tax "Exemption Numbers" or "Tax Exempt" Numbers do not exist.
Texas 74 221 - Offers the option to change the financial institution or account number where the tax refund is deposited.
How to Close a Llc in Texas - This form assists entities that need to amend their status due to incorrect or incomplete termination processes in Texas.
Does a Boat Need a Title - It emphasizes the Texas Parks and Wildlife Department's role in safeguarding legitimate ownership and usage of boats and motors.