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

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No Impact to Other Exemptions • HB 268 did not impact resale, manufacturing and similar exemptions, or the processes used to claim those exemptions. • Purchasers buying taxable items for resale continue issuing resale certificates. • Manufacturers, exempt organizations, etc. continue to use the generic exemption certificates, Form 01‐339. 7
What Is New • Registration Number • New Exemption Certificates • Refund Information 8
Page 1 and 2: THE TEXAS SALES TAX EXEMPTION FOR A
Page 3 and 4: Introduction Beginning Jan. 1, 2012
Page 5: What’s New/What’s Not • Chang
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 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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