Applying for a Texas Sales and Use Tax Permit Complete the Texas Online Tax Registration Application to get a sales tax permit. Applications and information on what is needed to apply for a Texas sales tax permit are available on our website at .window.state.tx.us/taxpermit/. There is no fee for a permit.
What is the purpose of a Texas sales and use tax permit?
A sales tax permit authorizes a business to collect and remit sales tax on taxable sales of products and services, as required by law. A resale certificate allows a business to make tax-free purchases of taxable goods they plan to resell.
What is the Texas sales tax exemption form for manufacturing items?
If a taxpayer qualifies as a manufacturer, they can give a properly completed Form 01-339 (back), Texas Sales and Use Tax Exemption Certificate (PDF) to their vendor instead of paying tax on qualifying manufacturing equipment, material and supplies.
What is a Texas maquiladora export tax permit?
Maquiladora Permit - A Maquiladora Export Permit is issued by the State of Texas to a Maquiladora Enterprise to allow tax-free purchases in Texas. The permit is issued without a charge.
What is Texas sales and use tax exemption certification?
A taxable item that is purchased for resale is exempt from sales or use tax if the seller accepts a properly completed Form 01-339, Texas Sales and Use Tax Resale Certificate (PDF), instead of collecting the sales tax due.
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What is a Texas maquiladora exemption certificate?
A maquiladora export permit holder may make tax-free purchases of goods for export to Mexico. To claim the exemption, the purchaser must give the supplier: (1) a blanket maquiladora exemption certificate; and. (2) a copy of their maquiladora export permit issued by the comptroller of public accounts.
What is the statement of occasional sale in Texas?
The Texas Statement of Occasional Sale clause serves to document and affirm that a particular sale of goods or property is an isolated, non-recurring transaction rather than part of a regular business activity.
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MEXICOS NEW FOREIGN INVESTMENT REGULATIONS
by JH Kepner Jr Cited by 19 certain form of foreign investment known as Maquiladoras. Maquiladoras are export-oriented assembly plants. The government has allowed foreigners to own up
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