The Texas Sales Tax Exemption Certificate is a crucial document that allows certain purchasers to claim an exemption from sales tax on specific taxable items. This form is typically utilized by entities such as schools and government agencies when making purchases that qualify for tax exemption. Understanding how to properly complete and use this certificate can help organizations save significant costs while ensuring compliance with state tax regulations.
The Texas Sales Tax Exemption Certificate form is a crucial document for entities seeking to make tax-exempt purchases in the state. Specifically designed for organizations like schools and government agencies, this form allows purchasers to claim exemption from sales tax on eligible items. Key components of the form include the name and address of the purchaser, the seller's information, and a description of the items being purchased. The purchaser must also provide a valid reason for the exemption. It is important to understand that this certificate does not require a number to be valid; rather, it should be presented directly to the seller. Additionally, the form includes a warning about the legal implications of misuse, emphasizing that providing false information can lead to penalties. The certificate cannot be used for the purchase, lease, or rental of motor vehicles, and it must not be submitted to the Comptroller of Public Accounts. Understanding these aspects is essential for ensuring compliance with Texas sales and use tax laws.
01-315 (Rev. 1-88/3)
TAXES SALES TAX EXEMPTION CERTIFICATE
Name of purchaser, firm or agency
HOUSTON INDEPENDENT SCHOOL DISTRICT
Address (Street & number, P.O. Box or Route number)
Phone (Area code and number)
4400 W. 18th St.
(713) 556-6400
City, State, ZIP code
Houston, Texas
77092
I, the purchaser named above, claim an exemption from payment of sales taxes for the purchase of 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, or on the attached order or invoice :
Purchaser claims this exemption for the following reasons:
I understand that I will be liable for payment of sales tax which may become due for failure to comply with the provisions of the state, city, metropolitan transit authority, city transit department and/or country sales and use tax laws and Comptroller rules regarding exempt purchases. Liability for the tax will be determined by the price paid for the taxable items purchased or the fair market rental value for the period of time used.
I understand that it is a misdemeanor to give an exemption certificate to the seller for taxable items which I know, at the time of purchase, will be used in a manner other than that expressed in this certificate and that upon conviction may be fined not more than $500 per offense.
sign Purchaser here
Title
Date
NOTE: This certificate cannot be issued for the purchase, lease or rental or 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.
This certificate should be furnished to the supplier. Do not sent the completed Certificate to the Comptroller of Public Accounts.
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