Texas Resale Certificate (Form 01-339) for Sherman, TX Owners

Scope of this resale certificate guide

This guide is written for Grayson County retailers and wholesalers who buy goods to resell and are thinking about funding stock. It describes the documents and steps; it does not state tax law. Rules on who may give a resale certificate, what it covers and what happens if it is misused come from the Texas Comptroller of Public Accounts and your own tax adviser.

The county has a large base of businesses that buy for resale: 456 retail employers and 118 wholesale employers in 2023 (County Business Patterns), plus 1,090 retail businesses without payroll in the separate Nonemployer Statistics for 2024.

Texas Sales and Use Tax Resale Certificate Form, Explained for Grayson County, TX

Form 01-339 is the Comptroller's Texas Sales and Use Tax Resale Certificate. The buyer fills it in and gives it to the seller; it identifies the buyer, gives the buyer's Texas sales and use tax permit number, describes the items being bought for resale, and is signed. A supplier keeps it on file to show why it did not charge sales tax on that sale.

How to Get a Resale Number in Texas as a Sherman, TX Business

In practice the "resale number" people ask about is the Texas sales and use tax permit number the certificate asks for. The Comptroller's sales tax permit page (comptroller.texas.gov/taxes/permit/, checked 2026-10-20) is the official starting point. A business also needs its legal name and entity details in order; Texas entity filings sit with the Secretary of State's business services at sos.state.tx.us.

How to Apply for a Resale Certificate in Texas Around Sherman, TX

1. Confirm the business's legal name, entity type and Texas filings match its bank account.
2. Apply for the sales and use tax permit through the Comptroller, if the business needs one.
3. Download Form 01-339 from the Comptroller.
4. Fill in a certificate for each supplier, describing the items you buy from that supplier for resale.
5. Give it to the supplier and keep a copy with your purchase records.

There is no separate state application for the certificate itself; it is a form the buyer completes. Any question about whether a particular purchase qualifies belongs with the Comptroller or a tax adviser.

How to Get a Resale Certificate in Texas Online: Steps for Grayson County, TX Owners

The permit application can be started online through the Comptroller's site, and the certificate form is a downloadable file. Keep signed copies in one folder by supplier, with the date each was given. When a partner later asks for supplier invoices to support an inventory request, the same folder answers both questions.

How to Get a Sales Tax Exemption Certificate in Texas: Notes From Sherman, TX

A resale certificate and an exemption certificate are different documents. The resale certificate covers goods bought to resell; exemption certificates cover purchases that are exempt for other reasons, such as certain buyers or certain uses, each with its own form. Mixing them up is a tax-compliance question, not a funding one, so check with the Comptroller or your adviser before using either.

Texas Resale Certificate Lookup: What Sherman, TX Owners Compare

Suppliers sometimes look up a buyer's permit before accepting a certificate, and a buyer can check its own permit status the same way. The Comptroller offers a public search for sales tax permits; run it on your own business name before giving certificates out, so a supplier's check does not turn up a lapsed or mismatched permit.

Texas Resale Certificate Verification for Sherman, TX Businesses

• The permit number on the certificate matches the Comptroller's record
• The business name matches the permit and the bank account
• The items described match what the supplier actually sells you
• The certificate is signed and dated
• A copy is kept with the purchase records

Why resale records matter in a Grayson County, TX inventory funding request

An inventory financing request rests on what the business buys and how fast it sells. Supplier invoices, a current inventory list and a clean set of resale certificates show a partner that purchases are recorded properly and that the stock is what the request says it is. Retail funding generally is covered on the retail page, and county counts on the Sherman, TX page. More guides: the resources hub.

A pre-request checklist for Grayson County, TX retailers

1. Sales tax permit number and status checked with the Comptroller
2. Resale certificates on file for each supplier
3. Twelve months of supplier invoices
4. Today's inventory list, valued at cost
5. Sales by month for the past year
6. Business bank statements

By Marblemont Lenders · Updated October 20, 2026