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

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What’s New/What’s Not • Changes the process used to claim the agricultural and timber sales tax exemptions. • No change to the types of items that qualify for exemption, or who is entitled to claim the exemptions. 4
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 the resale certificate, Form 01‐339 (front). • Manufacturers, exempt organizations, etc. continue to use the generic exemption certificate, Form 01‐339 (back). 5
Page 1 and 2: THE TEXAS SALES TAX EXEMPTION FOR A
Page 3: Legal Basis • House Bill 268, 82
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 and 40: Most agricultural items qualify for
Page 41 and 42: Definition of “Exclusively” 100
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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