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

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NOT NEW: Exemptions for fertilizer, machinery and equipment have always required exclusive use on farm or ranch in commercial production. Text of the ag exemption from the original sales tax legislation. HB 20, 57th 1st Called Session, 1961 40
Definition of “Exclusively” 100 % of use is in a qualifying manner 41
Page 1 and 2: THE TEXAS SALES TAX EXEMPTION FOR A
Page 3 and 4: Legal Basis • House Bill 268, 82
Page 5 and 6: No Impact to Other Exemptions • H
Page 7 and 8: Registration Number • Necessary f
Page 9 and 10: Out of State Customers • Texas Ag
Page 11 and 12: 2 New Exemption Certificates • Te
Page 13 and 14: Blanket Exemption Certificates •
Page 15 and 16: Form 01‐924 (front) The highlight
Page 17 and 18: Form 01‐924 (front) Description o
Page 19 and 20: Form 01‐924 (front) Purchaser’s
Page 21 and 22: Refund Information • Retailer col
Page 23 and 24: What Has Not Changed • Items Alwa
Page 25 and 26: What Has Not Changed Exempt by Law
Page 27 and 28: Animals, the products of which are
Page 29 and 30: Livestock and Wildlife Feed Feed fo
Page 31 and 32: What Has Not Changed Items Exempt B
Page 33 and 34: Animals Held for Sale (other than h
Page 35 and 36: Pet Food • Exempt when sold or di
Page 37 and 38: Ice Used by Commercial Fishing Boat
Page 39: Most agricultural items qualify for
Page 43 and 44: Farm or Ranch includes… • Feedl
Page 45 and 46: Fertilizers, fungicides, insecticid
Page 47 and 48: Electricity and Irrigation Systems
Page 49 and 50: on a commercial farm or ranch in th
Page 51 and 52: • by an original producer for pac
Page 53 and 54: Off‐Road Vehicles • ATVs and ut
Page 55 and 56: Motor Vehicle Parts • Parts for f
Page 57 and 58: Buildings and Structures • Most b
Page 59 and 60: Fences Fence wire, fence posts, pen
Page 61 and 62: Certain Commercial Dairy Farm Build
Page 63: Need More Information • Complete

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