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Short answer: the State of Texas does not issue a resale certificate to you. A buyer that holds a Texas sales and use tax permit completes the Comptroller’s Form 01-339 (front side) and gives it to the seller, not to the Comptroller. Getting the permit is the step that involves the state.
This guide is for staff at labs, clinics and supply resellers who need to know what that paperwork contains and what a supplier will expect on file. It is general information, not tax or legal advice. For related background, see the comparison of a resale certificate and a seller’s permit for medical supply businesses and the general walk-through in how to get a wholesale license.
What a Texas resale certificate is
The Comptroller’s form is titled “Texas Sales and Use Tax Resale Certificate” (Form 01-339, revision printed as 4-13/8). By signing it, the purchaser claims the right to make a non-taxable purchase of items that will be resold, rented or leased “in their present form or attached to other taxable items to be sold.” Under 34 Tex. Admin. Code 3.285(c)(2)(A), a purchaser who holds a Texas sales and use tax permit may issue a resale certificate instead of paying tax on an item to be resold.
How to get a resale certificate in Texas
The route has two parts, and only the first goes through the state.
Step 1: hold a Texas sales and use tax permit
The Comptroller’s permit page says to apply if you are engaged in business in Texas selling or leasing tangible personal property or taxable services, and applications are made through the Comptroller’s eSystems. The page says to allow 2-3 weeks to receive the permit. A paper application (Form AP-201) is described for cases where an owner, partner or officer has no Social Security number.
Step 2: complete Form 01-339 for the seller
You fill in the form yourself and give it to the supplier. The form states: “This certificate should be furnished to the supplier. Do not send the completed certificate to the Comptroller of Public Accounts.” This is the most common point of confusion, because several third-party guides describe “applying” for a resale certificate as if the state approved it.
Fields on Form 01-339
The front side asks for the items below. Rule 3.285(g) lists the same core elements a certificate must show.
- Purchaser name as shown on the permit, and address.
- Texas Sales and Use Tax Permit Number, which the form says must contain 11 digits.
- An out-of-state retailer’s registration number, or a Mexican RFC number for retailers based in Mexico, where that applies.
- Seller name and street address.
- A description of the items to be purchased, on the form or on an attached order or invoice.
- A description of the type of business activity generally engaged in, or the type of items normally sold by the purchaser.
- Signature, title and date.
If a permit application is still pending, rule 3.285(g)(2) provides that the certificate is valid for only 60 days.
Single-purchase and blanket certificates
A certificate can name the items on a particular order or invoice. Rule 3.285(c)(4) also allows a blanket certificate that describes the general nature of the items purchased, and states that the seller may rely on it until it is revoked in writing. The rule sets no general expiration date for a resale certificate, other than the 60-day limit for a pending permit.
Supplier-file checklist
The checklist below is built from the form and the rule. It does not say which products qualify as resale items.
| Item | Who handles it | Source |
|---|---|---|
| Texas sales and use tax permit held by the purchaser | Purchaser | Rule 3.285(c)(2)(A); permit page |
| Completed, signed and dated certificate with 11-digit permit number | Purchaser | Form 01-339; rule 3.285(g) |
| Items described on the form or on the attached order or invoice | Purchaser | Form 01-339 |
| Certificate accepted at or before the transaction and properly completed, with no reason to know the sale is not for resale | Seller | Rule 3.285(c)(3)(B) |
| Certificates kept for a minimum of four years from the date of the sale | Seller | Rule 3.285(c)(3)(D) |
| Nothing sent to the Comptroller with the certificate | Purchaser | Form 01-339 |
Opening a trade account is a separate process; see vendor account verification for net-30 terms.
Common misunderstandings
“The Comptroller issues the certificate.”
It does not. The Comptroller issues the permit and publishes the form; the purchaser completes the form for each seller or as a blanket certificate.
“A certificate lets me buy anything tax-free.”
The form covers items that will be resold, rented or leased. The purchaser acknowledges that using the items other than for retention, demonstration or display while holding them for sale, lease or rental means paying sales tax at the time of use, on the purchase price or the fair market rental value for the period used. The form also states that giving a resale certificate for items the purchaser knows are bought for use rather than resale is a criminal offense, ranging from a Class C misdemeanor to a second-degree felony depending on the tax evaded.
“The back of the form is the same document.”
The reverse side is a separate Texas Sales and Use Tax Exemption Certification, which the form says does not require a number to be valid. It is not the resale certificate on the front.
Where it matters for labs, clinics and supply decisions
Organizations that buy supplies for their own use generally are not buying for resale, and the form’s use-versus-resale language is the line the seller and purchaser both rely on. Organizations that do resell supplies can use the checklist above to prepare a supplier file before the first order. For how wholesale pricing and account setup work in medical and laboratory supply, see medical and laboratory supply wholesale pricing.
FAQ
How do I get a resale certificate in Texas?
Obtain a Texas sales and use tax permit from the Comptroller, then complete Form 01-339 for each seller (or as a blanket certificate) and give it to the seller. The Comptroller does not receive the completed certificate.
Does a Texas resale certificate expire?
Rule 3.285 sets no general expiration date. The stated exception is a certificate issued while a permit application is pending, which is valid for 60 days. A seller may rely on a blanket certificate until it is revoked in writing.
How long must a seller keep it?
A minimum of four years from the date of the sale, under rule 3.285(c)(3)(D).
Sources
Checked 2026-11-03.
- Texas Comptroller of Public Accounts, Form 01-339, Texas Sales and Use Tax Resale Certificate (Rev. 4-13/8): https://comptroller.texas.gov/forms/01-339.pdf
- 34 Tex. Admin. Code 3.285, Resale Certificate; Sales for Resale (Cornell LII): https://www.law.cornell.edu/regulations/texas/34-Tex-Admin-Code-SS-3-285
- Texas Comptroller of Public Accounts, Sales Tax Permit: https://comptroller.texas.gov/taxes/permit/
