If you are opening wholesale accounts as a Texas-based reseller, the document your distributors will ask for is the Texas Sales and Use Tax Resale Certificate. It lets you buy inventory without paying Texas sales tax, because the tax will be collected when you sell to your own customers.
This guide covers the Texas specifics: which agency issues what, the exact form, what it costs, how long it takes, and how your suppliers will verify it. It is part of our step-by-step wholesale sourcing roadmap.
Certificate: Texas Sales and Use Tax Resale Certificate (Form 01-339). Prerequisite registration: Texas Sales and Use Tax Permit. Issuing agency: Texas Comptroller of Public Accounts.
Yes – Form 01-339 accepts an out-of-state retailer’s registration number (or Mexican RFC) for resellers not doing business in Texas, and Texas also accepts the MTC uniform certificate.
Texas provides an online lookup where a supplier can confirm your registration is valid: official verification tool. Expect serious distributors to use it — verifying buyer credentials is a standard part of wholesale onboarding, and supplier profiles in our catalogue note when a resale certificate is required.
No expiration; permit and blanket certificates remain valid while the business is active.
Usually yes — but the supplier must then charge you sales tax, which comes straight out of your margin, and some distributors simply refuse accounts without resale documentation. Getting the certificate first is almost always worth it.
Misuse of a resale certificate is a criminal offense in Texas (up to a felony depending on tax avoided). Front of 01-339 is the resale certificate; the back is the exemption certification – use the correct side.
Facts above summarise official Texas Comptroller of Public Accounts guidance; requirements change, so confirm current fees and forms at the agency site. Next step in the roadmap: choosing and verifying a supplier.