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Fill Your Texas Resale Certificate 01 339 Form

The Texas Resale Certificate 01 339 form is a crucial document that allows businesses to purchase items without paying sales tax, provided those items are intended for resale. This certificate serves as a declaration from the purchaser, affirming their intent to resell the taxable items listed on the form. Understanding how to properly fill out and use this certificate can help businesses save money and ensure compliance with state tax regulations.

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Article Guide

Dos and Don'ts

When filling out the Texas Resale Certificate 01 339 form, there are important dos and don’ts to keep in mind. Here’s a helpful list:

Do provide the full name of the purchaser, firm, or agency as it appears on the permit.
Do include a valid Texas Sales and Use Tax Permit Number with 11 digits.
Do clearly describe the items you are purchasing for resale.
Do indicate the seller's complete address, including street, city, state, and ZIP code.
Do ensure that the certificate is signed and dated by the purchaser.

Don’t send the completed certificate to the Comptroller of Public Accounts.
Don’t provide false information about the intended use of the purchased items.
Don’t forget to keep a copy of the certificate for your records.
Don’t use this certificate for the purchase, lease, or rental of a motor vehicle.
Don’t assume that a sales tax exemption number is required; this certificate is valid without one.

Sample - Texas Resale Certificate 01 339 Form

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

SAVE A COPY

CLEAR SIDE

Address (Street & number, P.O. Box or Route number)

Phone (Area code and number)

City, State, ZIP code

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:

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 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.

Purchaser

Title

Date

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.

This certificate should be furnished to the supplier.

Do not send the completed certificate to the Comptroller of Public Accounts.

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Documents used along the form

When engaging in transactions that involve the Texas Resale Certificate 01 339 form, several other forms and documents may be required to ensure compliance with state tax regulations. Each of these documents serves a specific purpose and can help facilitate a smoother transaction process. Below is a list of commonly used forms alongside the Texas Resale Certificate.

Texas Sales and Use Tax Exemption Certificate: This document allows a purchaser to claim an exemption from sales tax for specific purchases. It must be provided to the seller and outlines the reason for the exemption.
Texas Sales and Use Tax Permit: This permit is necessary for businesses engaged in selling taxable items. It must be obtained from the Texas Comptroller of Public Accounts and is required to validate the resale certificate.
Vendor's Sales Tax Permit Application: This application is used by businesses to apply for a sales tax permit in Texas. It includes information about the business structure and expected sales.
Purchase Order: A purchase order is a document created by the buyer to authorize a purchase transaction. It specifies the items being purchased, their quantities, and agreed prices.
Invoice: An invoice is a detailed statement issued by the seller to the buyer. It lists the products or services provided, along with the total amount due, including any applicable taxes.
Resale Certificate for Out-of-State Purchases: This certificate is used by Texas businesses when making purchases from out-of-state sellers. It allows them to claim resale status and avoid paying sales tax.
Sales Tax Return: This form is filed periodically with the state to report sales made and taxes collected. It ensures compliance with tax obligations and helps maintain accurate records.
Exempt Use Certificate: This document is provided when a purchaser claims that the items being bought will be used in a manner that qualifies for tax exemption, such as for manufacturing or research.
Certificate of Exemption for Nonprofit Organizations: Nonprofit organizations can use this certificate to make tax-exempt purchases. It confirms their status and the purpose of the purchase.
Texas Franchise Tax Account Status Letter: This letter confirms a business's status with the Texas Comptroller regarding franchise taxes. It may be required to demonstrate compliance and good standing.

Understanding these forms and their purposes can greatly assist in navigating the complexities of tax compliance in Texas. Ensuring that all necessary documentation is in order will help facilitate transactions and maintain good standing with tax authorities.

Common mistakes

Filling out the Texas Resale Certificate 01 339 form can be straightforward, but many people make mistakes that can lead to complications. One common error is failing to provide the correct Texas Sales and Use Tax Permit Number. This number must contain 11 digits, and if it is incorrect or missing, the certificate will not be valid. Double-checking this number before submission can save time and trouble.

Another frequent mistake is neglecting to include the description of the items being purchased. This section requires specific details about the items on the attached order or invoice. Vague descriptions can cause confusion and may lead to the rejection of the certificate. It’s important to be as precise as possible to avoid issues.

Many individuals also forget to indicate the type of business activity they are engaged in. This information helps clarify the purpose of the purchase. Without it, sellers may hesitate to accept the certificate, fearing misuse. Providing a clear description of the business can help prevent misunderstandings.

Some people mistakenly believe they can submit the certificate to the Comptroller of Public Accounts. In reality, this certificate should only be given to the supplier. Sending it to the wrong place can complicate matters and delay the transaction.

Another error involves the signature and date fields. Omitting these details can render the certificate invalid. The purchaser must sign and date the form to confirm their understanding of the terms and conditions. A missing signature or date can lead to unnecessary complications.

Additionally, individuals sometimes provide outdated or incorrect contact information. The form requires a current phone number and address. If these details are incorrect, it can lead to communication issues down the line. Keeping this information up to date is essential.

Some purchasers fail to understand the consequences of misusing the resale certificate. They may not realize that using it for items intended for personal use rather than resale can lead to serious legal repercussions. Being aware of these implications is crucial for compliance.

Lastly, individuals often overlook the specific instructions regarding out-of-state retailers. Retailers based in Mexico must include their registration number and a copy of their registration form. Ignoring this requirement can lead to complications and may result in the rejection of the certificate.

By avoiding these common mistakes, individuals can ensure a smoother process when using the Texas Resale Certificate 01 339 form. Careful attention to detail can prevent unnecessary delays and legal issues.

Misconceptions

Misconception 1: The Texas Resale Certificate can be used for any purchase.

This is incorrect. The certificate is specifically for items intended for resale, lease, or rental. Using it for personal purchases or items not meant for resale violates tax laws.

Misconception 2: A resale certificate does not require a Texas Sales and Use Tax Permit number.

This is false. The certificate must include a valid Texas Sales and Use Tax Permit number, which is essential for verifying the purchaser's eligibility to claim a tax exemption.

Misconception 3: You do not need to keep a copy of the resale certificate.

This is misleading. It is important for the purchaser to retain a copy of the certificate for their records. This helps in case of audits or inquiries from tax authorities.

Misconception 4: The resale certificate can be sent to the Comptroller of Public Accounts.

This is not true. The completed certificate should be provided directly to the seller. There is no need to send it to the Comptroller's office.

Free Texas Resale Certificate 01 339 File

Key takeaways

Filling out and using the Texas Resale Certificate 01 339 form is essential for businesses looking to make tax-exempt purchases for resale. Here are some key takeaways to keep in mind:

Purpose of the Form: The Texas Resale Certificate allows purchasers to buy items without paying sales tax, provided those items will be resold, rented, or leased.
Accurate Information: Ensure that all sections of the form are filled out accurately, including the purchaser's name, address, and Texas Sales and Use Tax Permit Number.
Seller Details: Include the seller's name and address. This information is crucial for the transaction to be valid.
Item Description: Clearly describe the items being purchased. This helps both parties understand what is being bought tax-free.
Business Activity: Provide a brief description of the business activity or types of items typically sold. This information supports the claim for a tax-exempt purchase.
Geographical Limits: The items must be resold within the U.S. or Mexico. Be aware of where the resale will occur.
Understanding Liability: If the items are used in any way other than for resale, the purchaser must pay the sales tax based on the purchase price or fair market rental value.
Legal Consequences: Misusing the resale certificate can lead to serious legal issues, including misdemeanors or felonies, depending on the tax evaded.

Always remember to provide the completed form to the supplier. Do not send it to the Comptroller of Public Accounts. Keeping a copy for your records is also a wise practice.

File Characteristics

Fact Name	Detail
Form Purpose	The Texas Resale Certificate 01-339 is used to claim a non-taxable purchase for resale of taxable items.
Required Information	Purchasers must provide their Texas Sales and Use Tax Permit Number, which consists of 11 digits, along with their contact information.
Out-of-State Retailers	Out-of-state retailers must include their registration number or RFC number if they are based in Mexico, along with a copy of their Mexico registration form.
Legal Consequences	Using the resale certificate for personal use instead of resale can lead to criminal charges, ranging from a Class C misdemeanor to a felony.
Geographical Limits	Items purchased under this certificate must be resold within the U.S. or Mexico, in their current form or attached to other taxable items.
Submission Instructions	The completed certificate should be provided to the seller and not sent to the Comptroller of Public Accounts.

How to Use Texas Resale Certificate 01 339

Completing the Texas Resale Certificate 01-339 form is a straightforward process that requires careful attention to detail. This form is essential for making tax-exempt purchases intended for resale. After filling out the form, ensure that it is provided to the seller, as it should not be submitted to any government agency.

Obtain the Form: Access the Texas Resale Certificate 01-339 form, which can be downloaded from the Texas Comptroller's website or obtained from a local office.
Enter Purchaser Information: Fill in the name of the purchaser, firm, or agency as it appears on the sales tax permit. Include the phone number, address (street, P.O. Box, or route number), city, state, and ZIP code.
Provide Sales Tax Permit Number: Input the Texas Sales and Use Tax Permit Number, ensuring it contains 11 digits. If applicable, include the out-of-state retailer's registration number or the Federal Taxpayers Registry number for retailers based in Mexico.
Identify the Seller: Write the seller's name and their street address, city, state, and ZIP code.
Describe Items for Purchase: Clearly list the taxable items to be purchased, either on the attached order or invoice, in the designated space provided.
Detail Business Activity: Describe the type of business activity generally engaged in or the types of items normally sold by the purchaser.
Understand Usage of Items: Acknowledge that the items will be resold, rented, or leased within the geographical limits of the United States or Mexico. Be aware of the implications of using the items for purposes other than resale.
Sign and Date: The purchaser must sign and date the form, confirming the accuracy of the information provided and the understanding of legal obligations.
Provide the Form to the Seller: Ensure that the completed form is given to the seller. Do not send it to the Comptroller of Public Accounts.