Texas Comptroller of Public Accounts, Glenn Hegar
Agriculture and Timber Industries
Frequently Asked Questions
Browse Questions by Topic
Agricultural Fuels Tax
Agricultural Sales Tax
- How do I claim the agricultural sales tax exemptions?
- Who is eligible for the new Ag/Timber Number?
- Who is NOT eligible for an Ag/Timber Number?
- Can shoppers from foreign countries and other states claim the agricultural exemption when buying items in Texas?
- Do Ag/Timber Numbers expire?
- I see that most agricultural items only qualify for exemption if used exclusively on a farm or ranch. What qualifies as a farm or ranch for Texas sales and use tax purpose?
- Can furniture and housewares that will be used in a farm or ranch office or housing be purchased tax free?
- Is an All Terrain Vehicle (ATV) taxable if used occasionally for farm use?
- Are materials used in the construction of a barn exempt?
- What kinds of building structures are considered equipment necessary for agricultural production, thereby qualifying for tax exemption?
- What kinds of items can a commercial nursery buy under an agricultural sales tax exemption?
- Is a commercial nursery able to buy and install a sprinkler system or irrigation system tax free?
- Can a nursery buy plastic sheeting, mesh netting and other supplies to protect the plants from frost or sun damage tax free?
- Can a commercial nursery build a temporary shelter tax free?
- Is pet food taxable?
- Can I buy food for my herding dogs tax free?
- Is food purchased for breeding animals and their offspring held for sale taxable?
- Can I buy dog food tax free for dogs I board?
- Is deer corn taxable? What about wild bird seed?
- Can I buy deer feeders and deer blinds for my hunting lease tax free?
- What kinds of exemptions are available for construction and/or repair of pasture roads?
- I am hired by farmers and ranchers to do road repairs and grade roads using a bulldozer or maintainer. Am I providing a taxable service?
- Does a farmer or rancher need to present an exemption certificate each time a purchase is made for agricultural purposes?
- What is the taxability of the sale of perennial plants?
- Are wild game and bird feeders exempt?
- Is work clothing used on a farm or ranch taxable?
- Can an aircraft be exempt from sales tax for agricultural purposes?
- Is the sale of apple or other fruit-bearing or nut-bearing trees taxable?
- Can fencing materials be purchased tax free?
- Is sales tax due for labor (included in a lump-sum contract) for the construction of fences, gates, cattle guards, roads; or for labor for the repair of fences, gates, cattle guards, roads, etc. on a farm or ranch?
- Can I buy traps, guns and ammunition used for predator control on my ranch tax free?
- I'm a student and participate in FFA and 4-H. Can I purchase water bottles, feed bowls and cage materials for my chickens and rabbits that will be shown and sold at the fair?
- I own a farm, but rent my land to a farmer (tenant) under a crop share arrangement. As the landowner, I pay a fixed percentage of certain expenses the farmer incurs in the production of crops raised on my land. In turn, I receive that same fixed percentage of the crop proceeds. The farmer has full authority to decide what purchases are necessary to incur maximum crop development. The farmer has an Ag/Timber registration number and makes tax-free purchases of qualifying agricultural exempt items. The retailer making the sales of exempt agricultural items to the farmer has agreed to bill the farmer and me (the landowner) separately based upon our agreed percentages. The farmer receives a bill for his portion of the cost of the exempt items and in turn pays his percentage of the shared expenses to the vendor. The supplier of these qualified expenses also bills me directly for my share of the exempt purchases. I do not have an Ag/Timber registration number. Can I provide my tenant farmer's Ag/Timber number to the supplier to pay my share of the expenses of exempt items that were purchased by the farmer?