Texas Resale Certificate and Seller's Permit (2026)

Texas: seller's permit & resale certificate

Sales tax · Agency: Texas Comptroller of Public Accounts

Resale certificate

Texas Sales and Use Tax Resale Certificate (01-339)Get the official form →

How long it's valid

Per purchase, or a blanket resale certificate when the customer purchases exclusively for resale (certificate should state all purchases will be resold in the regular course of business). No expiration stated; seller keeps certificates for four years. A blanket certificate is good until revoked in writing (34 TAC 3.285(c)(4)).

Seller's permit

Texas Sales and Use Tax Permit — Free. 'There is no fee for the permit, but you may be required to post a security bond.' A permit is valid only for the person to whom it was issued and the business address shown; a new permit is needed on any ownership change (including incorporating a sole proprietorship). Apply online (eSystems) or on Form AP-201.Register with Texas Comptroller of Public Accounts →Renewal: No renewal stated — permit remains valid while the holder is actively engaged in business as a seller; must be returned for cancellation when business stops (Comptroller may cancel inactive permits)

Buyer registered in another state?

Yes — 34 TAC 3.285(d): a Texas seller may accept a resale certificate from a retailer located outside Texas buying for resale in the U.S. or Mexico. It must show the purchaser's signature and address, date, the state where the item will be resold, and the sales tax permit/registration number from the purchaser's state (or a statement that the purchaser is not required to be permitted there), plus type of business and items sold; an invoice showing the address from which the item will be resold must be attached. Mexican retailers give their RFC number and a copy of their Mexican registration. The Texas seller is not responsible for determining whether the out-of-state retailer must hold a Texas permit.

Multistate forms

34 TAC 3.285(h): a resale certificate must be substantially in the form of the Texas Sales and Use Tax Resale Certificate or the Border States Uniform Sale for Resale Certificate; 'A seller may also accept as a resale certificate the Uniform Sales and Use Tax Certificate-Multijurisdiction promulgated by the Multistate Tax Commission.' 'The Streamlined Sales and Use Tax Agreement Certificate of Exemption may not be accepted as a resale certificate.' Texas permit numbers are 11 digits beginning with 1 or 3; FEINs/SSNs are not acceptable evidence of resale. A customer's permit number or permit copy is not a substitute for a resale certificate. Items must be resold within the United States (and territories) or Mexico.

Drop shipments

34 TAC 3.285(d)(2): a resale certificate may be accepted from the out-of-state retailer even if the Texas retailer ships or delivers the taxable item directly to a recipient located inside Texas.

Verify a certificate

Official verification lookup →

Good to know

• Form 01-339 has a resale certificate on the front and a general exemption certification on the back.
• Items bought tax-free for resale and then used (other than retention, demonstration or display) are taxable on purchase price or fair market rental value, reported as taxable purchases.
• Knowingly issuing a false resale certificate is a criminal offense ranging from a Class C misdemeanor to a second-degree felony depending on tax evaded.
• Out-of-state/foreign purchasers who resell in Texas should see 34 TAC 3.286 regarding their own Texas permit obligations.