Texas – Sales And Use Tax New Exemption Certificate For Qualified Research

SALT Report 3331 – The Texas Comptroller is distributing an email reminder regarding the new sales tax exemption for qualified research effective January 1, 2014.  SALT Report 3207.  The reminder addresses a new exemption certificate to be used instead of the generic exemption certificate.

“A new law effective earlier this year allows persons engaged in qualified research to claim a sales and use tax exemption on the purchase of depreciable tangible personal property directly used in qualified research.  Sellers will be required to obtain a Texas Qualified Research Sales and Use Tax Exemption Certificate, Form 01-931 (PDF), instead of the generic Texas Sales and Use Tax Exemption Certification, Form 01-339 (PDF), from a registered purchaser claiming the sales and use tax exemption.”

For Further Information:

SALT Report 3207

Texas Qualified Research Sales and Use Tax Exemption Certificate, Form 01-931 (PDF)

Texas Sales and Use Tax Exemption Certification, Form 01-339 (PDF)