Verify a Texas resale certificate and permit number.

The Texas identifier, decoded

The Comptroller's Taxpayer Search accepts a Taxpayer ID of 11 digits beginning with 1 or 3, or a 9-digit federal employer identification number (FEI). Form 01-339, the Texas Sales and Use Tax Resale Certificate, asks the buyer for a "Texas Sales and Use Tax Permit Number (must contain 11 digits)". So an 11-digit number starting with 1 or 3 has the right shape, and an 11-digit number starting with anything else is worth a second look. The checker above applies those two published rules and nothing more.

Active and inactive

The search lets you filter by All Permits, Active or Inactive, and lists permits as active or inactive. The Comptroller describes the tool as a way for vendors to determine the permit status of purchasers before accepting a resale certificate. The page does not define why a permit becomes inactive, so treat an inactive result as "the Comptroller's records do not show this permit in use". Ask the buyer to explain, and do not take the exemption on the strength of the number.

What Form 01-339 has to say

The Comptroller's resale FAQ is blunt: a customer's sales tax permit number, or a copy of the permit, "is not a substitute for a resale certificate". The seller needs a properly completed Form 01-339. On the form the purchaser gives name, address, permit number, a description of the items, and the type of business or items normally sold, then signs and dates it. The form states that the items will be resold, rented or leased within the United States or Mexico, and it warns that giving a resale certificate for items you know are bought for use is a criminal offense, ranging from a Class C misdemeanor to a second-degree felony depending on the tax evaded. The completed form goes to the supplier, never to the Comptroller.

Blanket certificates and records

If a customer buys exclusively for resale, a seller can accept a blanket resale certificate stating that all purchases will be resold in the regular course of business. Otherwise a certificate is needed for each purchase. Keep certificates in your books and records for four years. Note the general character of the buyer's business and question a certificate that does not fit, for example a restaurant claiming to resell office furniture. A buyer should not use a certificate whenever there is any question about resale; items the buyer ends up using are taxable to the buyer.

Do you need a Texas permit to sell on Etsy?

It depends on where you are. The Comptroller says that if you are a Texas seller you are "still responsible for having a Texas tax permit and filing your sales and use tax returns timely", even if your only sales go through a marketplace provider. Remote sellers who sell only through a marketplace provider that has certified it will collect the tax are "not required to hold a Texas tax permit", but must keep records of marketplace sales for four years. If a provider has not given you a certification, the Comptroller says to collect the tax yourself until you receive one.

Worked example

The invented number 32012345678 is 11 digits and starts with 3, so it reads as the shape of a Taxpayer ID. 22012345678 is also 11 digits but starts with 2, so the checker notes the Taxpayer Search expects 1 or 3. 123456789 is nine digits, the shape of an FEI. None of these is a real permit.

Sources

• Texas Comptroller Taxpayer Search — 11-digit Taxpayer ID beginning with 1 or 3; 9-digit FEI; active or inactive
• Form 01-339, Sales and Use Tax Resale Certificate (Rev. 4-13/8) — form contents, 11-digit field, criminal-offense warning
• Comptroller sales and use tax FAQs: resale certificates — permit number is not a certificate, blanket certificates, four-year records
• Comptroller: Marketplace Providers and Marketplace Sellers — Texas sellers and remote sellers

All figures and rules above were retrieved October 2026. Agencies revise forms and thresholds, so confirm anything that affects a sale against the current official page.

Frequently asked questions

What does an inactive Texas sales tax permit mean?

The Taxpayer Search lists permits as active or inactive. The Comptroller does not define inactive on that page, so ask the buyer for current evidence before accepting an exemption.

Is a Texas permit number a resale certificate?

No. The Comptroller says a customer's permit number or a copy of the permit is not a substitute for a resale certificate. You need a properly completed Form 01-339.

How long do I keep a Texas resale certificate?

The Comptroller says to keep certificates in the seller's books and records for four years.

Does a Texas seller on Etsy need a sales tax permit?

Yes, according to the Comptroller, a Texas seller still needs a permit and must file returns even when sales go through a marketplace provider.