the texas sales tax exemption for agriculture - Texas Comptroller of ...

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on a commercial farm or ranch in the production of agricultural products for sale or in the building or maintaining of roads and water facilities, 51
Over the Counter Medications • Over‐ the‐ counter medications, tonics, restoratives or other therapeutic preparations such as vaccines and drenches are exempt when purchased for exclusive use on a farm or ranch for livestock held for sale or work animals. . Tax Code Sec. 151.313(a)(3) 52
Page 1 and 2: THE TEXAS SALES TAX EXEMPTION FOR A
Page 3 and 4: Introduction Beginning Jan. 1, 2012
Page 5 and 6: What’s New/What’s Not • Chang
Page 7 and 8: What Is New • Registration Number
Page 9 and 10: Application • Online or Paper - P
Page 11 and 12: Registration Number Database • Se
Page 13 and 14: Acceptance of Certificates • Reta
Page 15 and 16: Form 01‐924 (front) 16
Page 17 and 18: Form 01‐924 (front) Retailer’s
Page 19 and 20: Form 01‐924 (front) Purchaser’s
Page 21 and 22: Form 01‐924 (back) 22
Page 23 and 24: When OK to Refund • Purchaser had
Page 25 and 26: Texas Sales Tax Applies to all sale
Page 27 and 28: Seeds and Annual Plants • The pro
Page 29 and 30: • Horses • Mules • Donkeys
Page 31 and 32: Prescription Drugs and Medicines
Page 33 and 34: Work Animals • Animals used in th
Page 35 and 36: Do NOT Qualify for Resale Exemption
Page 37 and 38: Exotic & Game Animals Sold for Food
Page 39 and 40: Items Subject to New Requirement Ex
Page 41 and 42: NOT NEW: Exemptions for fertilizer,
Page 43 and 44: “Farm or Ranch” Definition One
Page 45 and 46: Items Subject to New Requirement In
Page 47 and 48: Perennial Plants and Fruit/Nut Tree
Page 49: Machinery and equipment, (including
Page 53 and 54: • or by an original producer for
Page 55 and 56: Farm Vehicles, Trailers and Semi‐
Page 57 and 58: Computers and Computer Equipment Qu
Page 59 and 60: Exempt Buildings and Structures •
Page 61 and 62: Structures Used for Poultry Carcass
Page 63 and 64: Services • Services generally tax
Page 65: Need More Information • Complete

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