RESALE CERTIFICATE: FORM.
Tex. TAX Code § 151.152.
in effect(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.
