Texas Comptroller of Public Accounts Edition Form 01-339 (Rev.4-13/8) 2 pages Texas

Texas Form 01-339 — Sales and Use Tax Resale Certificate / Exemption Certification

The certificate a Texas buyer gives a seller to buy without paying sales tax, either for resale or because the purchase is exempt.

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Texas Form 01-339 · Texas Sales and Use Tax Resale Certificate / Exemption Certification
The official Texas Comptroller of Public Accounts form, edition Form 01-339 (Rev.4-13/8) — blank
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Texas Form 01-339 (2013) Texas Sales and Use Tax Resale Certificate / Exemption Certification — page 1 of 2
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Texas Form 01-339 (2013) Texas Sales and Use Tax Resale Certificate / Exemption Certification — page 2 of 2
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Fill this form online Blank PDF from Texas Comptroller of Public Accounts

What is Texas Form 01-339?

Texas Form 01-339 has two certificates. Page 1 is the resale certificate: a business that will resell, rent or lease taxable items gives it to its supplier instead of paying sales tax, with its Texas sales and use tax permit number. Page 2 is the exemption certification, for a tax-free purchase made for another reason, such as by an exempt organization. It doesn't need a number to be valid; the form notes that Texas sales tax 'exemption numbers' don't exist.

The certificate goes to the seller, not the state. The form says to furnish it to the supplier and not to send it to the Comptroller of Public Accounts. The Comptroller's FAQ explains that it is the seller's evidence of why no tax was collected, kept in the seller's records for four years. If you buy only for resale from a supplier, you can give one blanket resale certificate stating that all your purchases will be resold in the regular course of business.

FileIt lets you fill in either certificate or both, checks that your descriptions fit the lines on the form, and prints everything onto the Comptroller's own PDF, Rev. 4-13. The finished certificate is saved in your vault, and you can sign it with FileIt's optional e-signature before giving it to the seller.

Who fills it
The purchaser: the business or organization buying tax-free.
Given to
The seller, who keeps it. Do not send it to the Comptroller.
Resale certificate
Needs your 11-digit Texas sales and use tax permit number, or an out-of-state or Mexican (RFC) registration number.
Exemption certification
Doesn't need a number. Can't be used for buying, leasing or renting a motor vehicle.
Signature
The purchaser signs and dates the certificate being used, and gives a title.
Edition
Form 01-339 (Rev.4-13/8)

Who needs to fill out Texas Form 01-339?

  • Retailers, wholesalers and other Texas businesses that buy inventory to resell, rent or lease.
  • Out-of-state retailers and retailers based in Mexico buying items for resale from Texas sellers.
  • Exempt organizations, such as qualifying charities, schools and religious organizations, making tax-free purchases.
  • Buyers claiming another sales tax exemption on a purchase, for example for an exempt use of the items.

When to use Texas Form 01-339

  • When you open an account with a new supplier you'll buy resale inventory from.
  • When a seller asks for a certificate before making a tax-free sale to you.
  • For a single purchase, or as a blanket certificate covering all your purchases for resale from one seller.

What you need before you start

  • Your business or organization's name as shown on your permit, address and phone number.
  • For a resale certificate, your 11-digit Texas sales and use tax permit number, or your out-of-state or RFC registration number.
  • The seller's name and address.
  • A description of the items you're buying, or a reference to the attached order or invoice.
  • For resale: a description of your business or what you normally sell. For an exemption: the reason you're exempt.

What’s on Texas Form 01-339

The 2013 edition has 2 pages. FileIt asks for it in 2 parts, and it is signed by Purchaser (resale certificate) and Purchaser (exemption certification):

  1. Page 1: Resale certificatePurchaser (resale certificate)
  2. Page 2: Exemption certificationPurchaser (exemption certification)

How to fill out Texas Form 01-339, step by step

1 Choose the certificate

Use page 1 if you'll resell, rent or lease the items. Use page 2 if the purchase is exempt for another reason. You can fill in both.

2 Purchaser

Give your name as shown on your permit, your address and phone number. On the resale certificate, enter your 11-digit Texas sales and use tax permit number. An out-of-state retailer gives its home-state registration number instead. A retailer based in Mexico gives its RFC number and a copy of its Mexico registration form.

3 Seller

The name and address of the business you're buying from.

4 Items

Describe what you're buying, or refer to the attached order or invoice. For a blanket certificate, state that all purchases will be resold in the regular course of business.

5 Business activity or exemption reason

On the resale certificate, describe the business you're in or the items you normally sell. On the exemption certification, give the reason for the exemption.

6 Sign

Sign, enter your title and date the certificate. Both certificates warn that knowingly misusing one is a criminal offense, ranging from a Class C misdemeanor to a second-degree felony depending on the tax evaded.

Common mistakes to avoid

  • Sending the certificate to the Comptroller. It goes to the seller.
  • Giving a resale certificate for items you'll use yourself rather than resell, rent or lease. If you use them, tax is due.
  • Leaving out the permit number on a resale certificate. A copy of your permit is not a substitute for the certificate.
  • Writing an 'exemption number' on page 2. Texas doesn't issue them, and the exemption certification needs no number.
  • Using the exemption certification for a motor vehicle, which the form doesn't allow.

After you fill it out

Sign and date the certificate you're using and give it to the seller. The seller keeps it with its records.

If you later use resale items yourself, rather than holding them for sale, lease, rental or display, you owe use tax on them, based on the purchase price or the fair market rental value for the time used.

FileIt keeps a copy in your vault, so you have a record of each certificate you've given and to which seller.

Fill out Texas Form 01-339 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 22 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Texas Comptroller of Public Accounts form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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Texas Form 01-339: frequently asked questions

Do I send Form 01-339 to the Texas Comptroller?

No. The form says to give the completed certificate to the supplier and not to send it to the Comptroller.

Do I need a new resale certificate for every purchase?

Not if you buy only for resale from that seller. The Comptroller's FAQ says a seller can accept a blanket resale certificate stating that all purchases will be resold in the regular course of business.

Is there a Texas tax exemption number?

No. Page 2 says sales and use tax 'exemption numbers' or 'tax exempt' numbers don't exist, and the exemption certification is valid without one.

Can I use it if my business is outside Texas?

Yes, for the resale certificate: an out-of-state retailer gives its registration number, and a retailer based in Mexico gives its RFC number and a copy of its Mexico registration form.

How long does the seller keep it?

The Comptroller's FAQ says the seller should keep the resale certificate in its books and records for four years.

Official sources

FileIt is not affiliated with or endorsed by Texas Comptroller of Public Accounts or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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