the texas sales tax exemption for agriculture - Texas Comptroller of ...
the texas sales tax exemption for agriculture - Texas Comptroller of ...
the texas sales tax exemption for agriculture - Texas Comptroller of ...
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• by an original<br />
producer <strong>for</strong><br />
packing and<br />
processing<br />
agricultural<br />
products.<br />
An “original producer” is a person<br />
who:<br />
• brings an agricultural product into<br />
being and is <strong>the</strong> owner <strong>of</strong> <strong>the</strong><br />
agricultural product from <strong>the</strong> time<br />
it is brought into being until it is<br />
processed, packed, or marketed;<br />
or<br />
• is <strong>the</strong> grower <strong>of</strong> an agricultural<br />
product, exercises predominant<br />
operational control over <strong>the</strong><br />
raising <strong>of</strong> <strong>the</strong> agricultural product,<br />
and bears a risk <strong>of</strong> loss <strong>of</strong><br />
investment in <strong>the</strong> agricultural<br />
product.
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