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

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Buildings and Structures • Most buildings and structures used on a farm or ranch, and the materials used to construct them are taxable. • General purpose and storage buildings such as hay barns, machine shops, bunkhouses, sheds, kennels, offices and livestock barns are NOT exempt. 59
Exempt Buildings and Structures • Structures designed for specific agricultural purpose qualify for exemption if cannot be economically used for any other purpose. Examples include pens, commercial greenhouses, automated laying houses, farrowing houses and feedlots. 60
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 and 50: Machinery and equipment, (including
Page 51 and 52: Over the Counter Medications • Ov
Page 53 and 54: • or by an original producer for
Page 55 and 56: Farm Vehicles, Trailers and Semi‐
Page 57: Computers and Computer Equipment Qu
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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