If you are searching for the Texas sales tax exemption form, you likely want to know how to download Form 01-339, who qualifies, and how to submit it correctly to avoid sales tax charges in Texas.
The Texas sales tax exemption form officially the Texas Sales and Use Tax Exemption Certification – Form 01-339 allows eligible businesses, nonprofits, resellers, and qualified organizations to purchase goods without paying sales tax when the purchase meets exemption rules. To use it correctly, you must provide the completed exemption certificate to the seller at the time of purchase, ensure accurate business details, and confirm eligibility under Texas Comptroller guidelines.
Many businesses confuse this with the Texas resale certificate, but both serve different purposes depending on whether you are reselling goods or claiming a tax-exempt purchase. Understanding how the Texas sales tax exemption form works helps US businesses stay compliant, avoid penalties, and streamline tax reporting in 2026.
What Is the Texas Sales Tax Exemption Form (01-339)?
The Texas sales tax exemption form (Form 01-339) is a legal document issued by the Texas Comptroller that allows qualified buyers to make tax-exempt purchases in Texas. This form is commonly referred to as the Texas sales tax exemption certificate form and is used to certify that the purchase qualifies for exemption under Texas tax law.
Businesses must provide the completed Texas sales and use tax exemption form 01-339 to vendors instead of paying sales tax at checkout. The seller keeps the certificate as proof of tax-exempt sales for audit purposes.
Key Purpose of the Form:
- Claim tax-exempt purchases legally
- Document exemption eligibility
- Maintain compliance with Texas tax rules
- Support audit documentation
Who Qualifies for Texas Sales Tax Exemption?
Understanding who qualifies for Texas sales tax exemption is critical before using the Texas sales tax exemption form. Not every business automatically qualifies.
Eligible Entities for Exemption:
1. Nonprofit Organizations
Qualified nonprofits can use the Texas tax exempt form for non profit purchases if they are approved by the IRS and meet Texas Comptroller guidelines.
2. Resellers and Wholesalers
Businesses purchasing goods for resale can use a Texas resale certificate for wholesalers instead of paying sales tax on inventory purchases.
3. Government Agencies
Federal, state, and local government entities are typically eligible for tax-exempt purchases.
4. Manufacturers and Specific Industries
Certain manufacturing equipment and production-related purchases may qualify for exemption under Texas tax laws.
Always verify Texas comptroller resale certificate requirements and exemption eligibility before submitting the form.
Texas Exemption Certificate vs Resale Certificate: Key Difference
Many US businesses confuse the Texas exemption certificate vs resale certificate, but they serve different purposes.
Texas Sales Tax Exemption Certificate
- Used for tax-exempt purchases
- Applicable to nonprofits, government, and qualified exemptions
- Based on exemption category
Texas Resale Certificate
- Used when purchasing items for resale
- No sales tax paid on inventory
- Requires a valid sales tax permit
If you are a retailer or E-Commerce seller, you may need the Texas resale certificate form PDF instead of the exemption certificate.
How to Download the Texas Sales Tax Exemption Form (01-339)
Downloading the Texas sales tax exemption form is simple and should always be done from official or trusted sources to ensure compliance.
Steps to Download:
- Visit the Texas Comptroller website
- Search for Texas sales and use tax exemption form 01-339
- Download the latest PDF version
- Save a copy for business records
- Provide the form to vendors when making exempt purchases
Using an outdated Texas sales tax exemption certificate form can lead to rejection or compliance issues.
How to Fill Out Texas Sales Tax Exemption Form Correctly (Step-by-Step)
If you are wondering how to fill out Texas sales tax exemption form, follow this accurate and audit-safe process.
Step 1: Enter Purchaser Information
Include your business name, address, and Texas sales tax permit number (if applicable).
Step 2: Describe the Items Purchased
Clearly state what products or services you are purchasing under exemption.
Step 3: Select the Exemption Reason
Choose the correct exemption category such as resale, nonprofit, manufacturing, or government use.
Step 4: Provide Signature and Date
An authorized representative must sign the Texas sales tax exemption form to make it valid.
Step 5: Submit to the Seller
The seller keeps the exemption certificate as documentation for tax records.
Incorrect details on the sales tax exemption form Texas can trigger audits and penalties.
Texas Comptroller Resale Certificate Requirements You Must Know
Before using the Texas sales tax exemption form, businesses should understand Texas comptroller resale certificate requirements and documentation standards.
Important Compliance Rules:
- The certificate must be completed in full
- False exemption claims can lead to penalties
- Sellers must retain exemption certificates for audit
- Buyers must ensure the purchase qualifies for exemption
Maintaining accurate records of your Texas resale certificate form PDF and exemption certificates is essential for US tax compliance.
Sales Tax Exemption Form Texas Online Submission: Is It Allowed?
Currently, most businesses do not submit the Texas sales tax exemption form directly online to the state. Instead, the completed certificate is provided to the seller at the time of purchase.
However, digital copies are acceptable in many cases if:
- The form is fully completed
- The information is accurate
- The seller accepts electronic documentation
This makes sales tax exemption form Texas online submission easier for e-commerce and remote transactions.
Common Mistakes to Avoid When Using Texas Sales Tax Exemption Form
1. Using the Wrong Certificate
Confusing a Texas resale certificate with the Texas sales tax exemption certificate form can cause compliance issues.
2. Incomplete Form Details
Missing signature, exemption reason, or business information may invalidate the certificate.
3. Claiming Ineligible Exemptions
Only eligible purchases qualify under Texas tax law.
4. Not Keeping Proper Records
Failure to maintain exemption documentation can create audit risks.
Why US Businesses Should Use the Texas Sales Tax Exemption Form Properly in 2026
Using the Texas sales tax exemption form correctly helps US businesses reduce unnecessary tax costs, improve cash flow, and stay compliant with state regulations. Whether you operate an E-Commerce store, wholesale business, nonprofit, or service-based company, proper exemption documentation protects your business during audits and tax reviews.
Additionally, with stricter compliance checks in 2026, maintaining accurate exemption certificates and understanding how to fill out Texas sales tax exemption form correctly is more important than ever for growing businesses.
Need Expert Help with Sales Tax Compliance?
Navigating exemption certificates, resale documentation, and multi-state tax rules can be complex for US businesses. Our tax experts at Profitjets help you handle exemption forms, sales tax compliance, and IRS-aligned reporting with accuracy.
Stay compliant, reduce tax risks, and manage your business taxes with confidence.
FAQs
1. What is the Texas sales tax exemption form 01-339?
The Texas sales tax exemption form 01-339 is an official certificate that allows eligible businesses, nonprofits, and organizations to make tax-exempt purchases in Texas by providing the completed form to the seller instead of paying sales tax.
2. Who qualifies for Texas sales tax exemption?
Nonprofits, government agencies, resellers, manufacturers, and qualified organizations that meet Texas Comptroller guidelines can qualify for Texas sales tax exemption depending on the nature of the purchase.
3. How do I fill out the Texas sales tax exemption form correctly?
To fill out the Texas sales tax exemption form correctly, include your business details, exemption reason, description of items purchased, and an authorized signature, then provide it to the seller at the time of purchase.
4. Is the Texas resale certificate the same as the exemption certificate?
No, the Texas resale certificate is used for tax-free inventory purchases for resale, while the Texas sales tax exemption certificate form is used for qualified tax-exempt purchases based on exemption eligibility.
5. Can I submit the Texas sales tax exemption form online?
Typically, the Texas sales tax exemption form is not submitted directly to the state but is provided to the seller. Many sellers accept digital copies for online or remote transactions if the form is properly completed.
