Sales Tax Information
Texas State Sales Tax: 8.25%
Application for Non-Profit Tax Exemption
Resale Tax Certificate
In Texas, the sale of a taxable item that is intended for resale is exempt from sales tax. For example, if you operate a shop, you can purchase inventory for the shop tax-free from a wholesaler because you intend to sell the goods to customers and collect the tax on the sales.
In order to purchase resale goods tax-free, you need to provide the seller with a resale certificate. If you do not provide a certificate, the seller is required to charge you sales tax on the goods.
Basically, the resale certificate is a guarantee to the seller that you intend on reselling the items and that the sales tax doesn’t need to be collected at the time of purchase.
- The original, filled-out certificate (1-339 Page 1) should be furnished to the seller at the time of the purchase; you do not have to send a copy of the form to the Comptroller’s office.
- Texas Sales and Use Tax Permit
Non-Profit Tax Exemption Certificate
In Texas, any educational organization can apply for tax-exempt status, and if granted, it will not have to pay sales tax on products purchased for educational purposes.
- The original, filled-out certificate (1-339 Page 2) should be furnished to the seller at the time of the purchase; you do not have to send a copy of the form to the Comptroller’s office.
- Tax Exemption letter from Comptroller of Public Accounts, State of Texas. Exempt Organization Section.
Taxable Education Categories
E-Courses (Online Course)
In Texas, if you sell licenses to access your e-course, you should collect sales tax on the transaction.
And if you offer a reference library to the students, sales tax should be collected as the Texas Comptroller considers that the sale of information services.