Texas Sales and Use Tax Permit requirements
Texas businesses that sell taxable items or services generally use a Texas sales and use tax permit. Qualifying purchasers provide a completed Texas resale certificate to suppliers for items bought for resale.
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Quick answer
The official state term is Sales and Use Tax Permit. The registration and the resale document are separate parts of the workflow. Confirm product taxability, locations, channels, and filing duties with Texas Comptroller of Public Accounts before selling or making tax-exempt purchases for resale.
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Agency and official application
Primary agency: Texas Comptroller of Public Accounts
Open official sourceRegistration and resale documents
State registration
Use the Texas Online Tax Registration Application or official paper application. Texas says an EIN is not required to submit and asks applicants to allow about two to three weeks for the permit.
Resale document
The permit and resale certificate are separate. A permit holder buying qualifying inventory for resale gives the supplier Form 01-339 or another valid resale certificate and keeps the use limited to resale activity.
Sales channels, cost, and renewal
Channels
Texas publishes a $500,000 prior-12-month remote-sales threshold. A Texas seller generally still needs the permit when marketplace-only, while a remote marketplace-only seller may follow a different branch. Direct sales, locations, events, and local jurisdictions can change the answer.
Cost
Texas does not charge a general fee for the sales tax permit, although the Comptroller may require a security bond from some applicants or accounts.
Renewal and changes
The permit does not use a routine annual renewal date, but the account must stay active and filing, ownership, address, outlet, and closure information must remain current. Permit holders file required returns even for zero-sale periods.
Documents to gather
- Legal entity and ownership information
- Federal EIN and Texas entity details where applicable
- Business and outlet addresses
- Product, service, marketplace, and event descriptions
- Expected first sale date and sales estimates
- Banking or responsible-party information requested by the application
- Form 01-339 resale certificate workflow
Records to keep
Keep sales records, tax returns, resale certificates, exemption certificates, invoices, and location-rate support together for the required retention period.
Important risk
A pending application, marketplace sale, or resale purchase does not remove the need to confirm when the business must collect, report, and document Texas sales and use tax.