What is Form 01-339?
Quick answer: Form 01-339 has two certificates on one sheet. The front is the Texas Sales and Use Tax Resale Certificate, used by a buyer with a Texas sales tax permit to buy taxable items for resale, lease or rental without paying sales tax. The back is the Texas Sales and Use Tax Exemption Certification, used to claim an exemption for other reasons. The buyer gives the certificate to the seller, not to the Comptroller. The exemption side needs no number to be valid, and there are no such things as sales tax “exemption numbers.”
Sellers in Texas must charge sales tax unless the buyer gives them a proper certificate. Form 01-339 is the certificate the Comptroller provides for that purpose, and it is one of the forms sellers keep on file for audits.
Both sides carry a warning: giving a certificate for items you know will be used differently than stated is a criminal offense, from a Class C misdemeanor to a felony of the second degree depending on the tax evaded.
Key Figures — Form 01-339 (Rev. 4-13/8)
- Front: Resale Certificate; requires an 11-digit Texas Sales and Use Tax Permit number (or an out-of-state retailer’s registration number or, for retailers based in Mexico, an RFC number).
- Back: Exemption Certification; does not require a number to be valid.
- Who receives it: the supplier. Do not send it to the Comptroller.
- Not for motor vehicles: the certificate cannot be issued for the purchase, lease or rental of a motor vehicle.
- Consequence of misuse: a criminal offense ranging from a Class C misdemeanor to a second-degree felony.
- Tax if used: if you use resale items other than for retention, demonstration or display while holding them for sale, lease or rental, you must pay sales tax at the time of use.
Source: the Texas Comptroller of Public Accounts, Form 01-339 (front and back). Last verified September 29, 2026.
Who Must File Form 01-339?
Use the front (Resale Certificate) if you are a buyer with a Texas sales tax permit purchasing taxable items you will resell, rent or lease within the United States, its territories and possessions or the United Mexican States, either in their present form or attached to other taxable items to be sold.
Use the back (Exemption Certification) if you are a purchaser claiming an exemption from sales and use tax for the taxable items described, for a reason you state on the form.
Sellers use the certificate they receive to justify not collecting tax. Neither side can be used for motor vehicles.
Common trap: believing there is a sales tax exemption number. The form says exemption numbers or tax exempt numbers do not exist and the exemption side needs no number to be valid.
How to File Form 01-339
- Choose the right side of the form for the purchase.
- Fill in the purchaser and seller details and describe the items on an attached order or invoice.
- State the reason on the exemption side or the business activity on the resale side.
- Sign, title and date the certificate.
- Give it to the seller and keep a copy for your own records. Never send it to the Comptroller.
When Is Form 01-339 Due?
There is no filing date, because the certificate is not filed with the state. Give the completed certificate to the seller at or before the time of the purchase so the seller can document why tax was not collected. The form itself does not state an expiration date, so keep completed certificates with your records.
Where to Mail Form 01-339
You do not mail this form to the Comptroller. The completed certificate is furnished to the supplier, who keeps it in their records.
How to Complete Form 01-339 Line by Line
Front — Purchaser Details
Enter your phone number, name of purchaser (as shown on your permit), address, and your 11-digit Texas Sales and Use Tax Permit number. Out-of-state retailers use their registration number, and retailers based in Mexico use their Federal Taxpayers Registry (RFC) number and must also give the seller a copy of their Mexico registration form.
Front — Seller, Items and Business Activity
Name the seller and its address, then describe the items to be purchased on the attached order or invoice. Describe the type of business you generally engage in or the items you normally sell. The certificate states that the items will be resold, rented or leased within the United States, its territories and possessions or Mexico, in their present form or attached to other taxable items.
Front — The Statements You Sign
By signing you acknowledge that if you use the items other than for retention, demonstration or display while holding them for sale, lease or rental, you must pay sales tax at the time of use, based on purchase price or fair market rental value. You also acknowledge that giving a resale certificate for items you know are for use rather than resale is a criminal offense. Sign and add your title and date.
Back — Exemption Certification
Complete the purchaser’s name, address, phone, the seller’s details and a description of the items on the order or invoice. Explain the reason for the exemption in the lines provided. The certification says you are liable for all state and local sales or use tax that may become due if you do not comply, and that giving an exemption certificate for items you know will be used differently is a criminal offense. Sign, add title and date. This side cannot be used for motor vehicle purchases, leases or rentals.
Common Mistakes to Avoid
- Sending the certificate to the Comptroller. It goes to the seller only.
- Looking for or writing an exemption number. None exists, and the exemption side needs no number.
- Using the resale side without a permit number. The front needs the 11-digit permit number.
- Using a certificate for motor vehicles. The form prohibits it.
- Using resale items yourself. Tax is due when you use them beyond retention, demonstration or display.
- Leaving the reason blank on the exemption side. The seller needs it to document the exemption.
- Not keeping copies. Buyers and sellers should both keep their record of the certificate.
Frequently Asked Questions
What is the difference between the two sides? The front is for buying items to resell, rent or lease; the back claims an exemption for another stated reason.
Do I send Form 01-339 to the Comptroller? No. It is furnished to the supplier.
Do I need an exemption number? No. Exemption numbers do not exist, and the exemption side does not need a number.
Can I use it to buy a vehicle tax-free? No. The certificate cannot be issued for a motor vehicle.
What if I misuse the certificate? It can be a criminal offense and you can owe the tax.
Who fills out the form, the buyer or the seller? The buyer completes and signs it and gives it to the seller.
Final Review Before Filing
- You have picked the correct side for the purchase.
- Permit number or registration number is on the resale side.
- The items are described or attached on an order or invoice.
- A reason is written on the exemption side.
- The certificate is signed, titled and dated.
- It is given to the seller, and a copy is kept.
Sources & verification
- Issuing agency: Texas Comptroller of Public Accounts
- Official documents: Form 01-339 (PDF)
- Checked against: Form 01-339 (Rev. 4-13/8), front and back
- Last verified: September 29, 2026
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General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.