If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Texas sales tax, you need the appropriate Texas sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Texas, and lists nine Texas sales tax exemption forms available for download.
We have nine Texas sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
Texas allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of Texas provides certain forms to be used when you wish to purchase tax-exempt items such as prescription medicines.
The "Resale Certificate" can be utilized when purchasing items specifically for resale.
The "Exemption Certificate" is utilized for the majority of tax exempt purchases.
The forms can be downloaded on this page.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyer's tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
There is no explicitly stated expiration period for these exemption certificate. It must be noted that the resale of items is required to be within the U.S.'s boundaries, or any territories of its possession.
Texas does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Texas is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because Texas is a member of this agreement, buyers can use both the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate and the Border States Uniform Resale Certificate (BSC) when making qualifying sales-tax-exempt purchases from vendors in Texas.
The following guidelines are provided for the use of the MTC Uniform Sales Tax Certificate in Texas:
Items purchased for resale must be for resale within the geographical limits of the United States, its territories and possessions.
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