Texas resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Texas: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
Read this first
Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Texas quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.25%[9]
- Resale certificate
- Form 01-339 (Texas Sales and Use Tax Resale Certificate)[9]
- Certificate expiry (as listed)
- No expiry listed in the source[9]
- Permit or registration
- Texas Sales and Use Tax Permit[2]
- Cost of the permit
- Free (no fee, though a security bond may be required)[2]
- Online application offered
- Yes[1]
- Where to apply
- State application page[1]
- Certificate form
- State certificate form[4]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Texas Sales and Use Tax Permit.[2] The state says the cost is: Free (no fee, though a security bond may be required).[2] The state says it offers an online application.[1] State application page.[1]
The resale certificate the state lists is Form 01-339 (Texas Sales and Use Tax Resale Certificate). The source cited lists no expiry.[9] The state's certificate form asks for a permit or registration number.[34] State certificate form.[4]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Multistate Tax Commission uniform certificate.[8]
Out-of-state buyers
Form 01-339 has a line for an out-of-state retailer's registration number, and the Comptroller's audit manual says out-of-state retailers may issue resale certificates using an out-of-state permit number or their home-state registration number. The manual says items must be resold within the United States or Mexico.[345]
Other points the sources mention
- Form 01-339 asks for the buyer's Texas permit number, which has 11 digits. The Comptroller says a permit number or a copy of the permit alone is not a substitute for the certificate.[34]
- The Comptroller says a seller needs a certificate for each purchase, except that a blanket certificate can be accepted from a customer who purchases exclusively for resale. A blanket certificate is valid until the purchaser revokes it in writing.[35]
- The Comptroller gives four years as the period sellers keep the certificates they accept, and says the completed certificate is not sent to the Comptroller.[34]
- The Comptroller says a Texas permit is valid only for the person and address on it and cannot be transferred, that a change in ownership needs a new permit, and that returns are filed even with no sales.[2]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Texas. According to the state's information, a purchaser who paid sales tax to a seller is pointed to the seller first. The state describes a purchaser filing directly only with a seller-signed assignment or waiver, or proof that the seller refused.[9]
- Who files, per the state
- Seller first, per the state[9]
- Refund form named by the state
- Form 00-957 (Texas Claim for Refund)[9]
- How the state says to submit
- Texas Claim for Refund web form, Form 00-957 emailed to refund.request@cpa.texas.gov, or Form 00-957 mailed to the Comptroller[9]
- Time limit the state describes
- Generally 4 years[9]
The Comptroller says a purchaser without a Texas permit first asks the seller for the refund. The seller can grant it or give the purchaser Form 00-985 (Assignment of Right to Refund) to file with the Comptroller. It says a claim is generally filed within four years of the date the tax was due and payable.[9]
Illustration: the Texas state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.25% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
Do I need a sales tax permit to sell on eBay in Texas?
The Comptroller says a permit is required for a person engaged in business in Texas who sells tangible personal property or taxable services in the state. It also says marketplace providers must collect and remit state and local sales and use tax on third-party sales. Publication 94-108 says marketplace sellers engaged in business in Texas must still apply for a permit.[267]
How do I get a resale certificate in Texas?
The resale certificate is Form 01-339, which the purchaser completes and gives to the seller instead of paying tax. It asks for the 11 digit Texas permit number, which comes from a Sales and Use Tax Permit applied for through the Comptroller's online application (the application says to allow 2 to 3 weeks).[134]
Does a Texas resale certificate expire?
The Comptroller's audit manual says a blanket resale certificate is valid until the purchaser revokes it in writing. It also says that while a permit application is pending, a resale certificate is valid for only 60 days, after which a new one with the permanent permit number is issued. It says a permit is valid only while the holder is actively engaged in business as a seller.[25]
Can I use my Texas resale certificate in another state?
Form 01-339 is a Texas form. The Multistate Tax Commission's Uniform Resale Certificate lists the states that have said they accept it, including Texas, and says the buyer and seller must determine proper use under each state's law.[8]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Texas Comptroller: Online Tax Registration Application, comptroller.texas.gov/taxes/permit/
- Texas Comptroller: Sales tax permit FAQ, comptroller.texas.gov/taxes/sales/faq/permit.php
- Texas Comptroller: Resale certificates FAQ, comptroller.texas.gov/taxes/sales/faq/resale.php
- Texas Comptroller: Form 01-339 Resale Certificate, comptroller.texas.gov/forms/01-339.pdf
- Texas Comptroller: Auditing Fundamentals, Chapter 5, comptroller.texas.gov/taxes/audit/manuals/fundamentals/ch5.php
- Texas Comptroller: Marketplace Providers, comptroller.texas.gov/taxes/sales/marketplace-providers.php
- Texas Comptroller: Publication 94-108 Engaged in Business, comptroller.texas.gov/taxes/publications/94-108.php
- Multistate Tax Commission: Uniform Sales and Use Tax Resale Certificate (states and notes), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf
- Texas Comptroller of Public Accounts, rates, certificate and refund information, comptroller.texas.gov/taxes/sales/refunds/