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Current as of January 01, 2024 | Updated by Findlaw Staff
(a) A resale certificate must be substantially in the form prescribed by the comptroller.
(b) A resale certificate must:
(1) be signed by the purchaser or contain an electronic form of the purchaser's signature authorized by the comptroller and contain the purchaser's name and address;
(2) state the purchaser's tax permit number or that the purchaser's application for a tax permit is pending before the comptroller; and
(3) contain a description of the tangible personal property sold, leased, or rented by the purchaser in the regular course of business or transferred as an integral part of a taxable service performed in the regular course of business.
(c) A resale certificate from a person engaged in business in the United Mexican States reselling the taxable item in the United Mexican States, in addition to the information required in Subsection (b), must provide:
(1) the purchaser's United Mexican States federal identification number; and
(2) any other information required by the comptroller.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.152. Resale Certificate: Form - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-152/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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