The Member is responsible for submitting to the Cooperative a properly completed and valid exemption certificate regarding any applicable exemption from payment of Texas sales and use taxes for the purchase of electricity from the Cooperative. The exemption certificate forms for the Member to use are available from the website of the Texas Comptroller of Public Accounts.
The most commonly used form is Form 01-339, Texas Sales and Use Tax Resale Certificate/Exemption Certification. In addition, other exemption certificate forms include Form 01-924, Texas Agricultural Sales and Use Tax Exemption Certificate; Form 01-925. Texas Timber Operations Sales and Use Tax Exemption Certificate; and Form 01-929, Exemption Certificate for Qualifying Data Centers or Qualifying Large Data Center Projects.
The Member will be liable for payment of the sales and use taxes if the purchaser uses the electricity in a manner not consistent with the applicable exemption, and shall pay the tax based on the price paid for the electricity.