Texas Agricultural and Timber Exemption Registration Number
Activities that DO NOT qualify and are not eligible for an Ag/Timber Number
- home gardening;
- horse racing, boarding or training;
- trail rides and zoos;
- florists or similar retailers who maintain plants prior to sale;
- wildlife management and conservation;
- hunting and fishing operations, including aerial hunting;
- predator control and/or wildlife/livestock;
- censuses or surveys;
- commercial fishing; and
- companion animal (pet) breeding and kennels.
Who DOES qualify for an Ag/Timber Number?
A person, including a non-Texas resident, engaged in the production of agricultural or timber products for sale in the regular course of business is eligible for an Ag/Timber Number. This number can be used to claim an exemption from Texas sales tax on the purchase of qualifying items.
Persons in these groups are eligible for an Ag/Timber Number:
- farmers and ranchers who raise agricultural products to sell to others;
- persons engaged in aquaculture and apiculture; (i.e. commercial fish farms or bee keepers);
- custom harvesters;
- persons engaged in agricultural aircraft operations, as defined by 14 C.F.R. Section 137.3 (crop dusting);
- commercial nurseries engaged in fostering growth of plants for sale (i.e., growing stock from seed or cuttings, replanting seedlings in larger containers); and
- timber producers, including contract lumberjacks.
The disclosure and use of a Social Security number by a state agency is authorized by federal law, 42 U.S.C.A. sec. 405 (c)(2)(C)(i). Such information is held strictly confidential by this agency under Texas Tax Code sections 111.006 and 151.027
Why Do You Need an Ag/Timber Number?
Since Jan. 1, 2012, a person claiming an agriculture or timber exemption on the purchase of certain items used in the production of agricultural and timber products for sale is required under Texas law to have a Texas Agricultural and Timber Exemption Registration Number (Ag/Timber Number).
To claim the exemption, you must provide the Ag/Timber Number to the seller on the appropriate form. See Publication 94-101 to learn more.
The online application has two parts. First, you will register for a personal login account which creates a secure online profile for you. Once registered, you will directly access the application, which should take about 10 minutes to complete. No signature is required, and we will issue your Ag/Timber Number at the end of the application process.
What You Need Before You Begin:
- In addition to basic information about your operation, such as business name, description and address, you will need your Social Security number (for internal use only). Businesses registered with the Texas Secretary of State will need to provide the file number as well. You can find it using our Taxable Entity Search.
- To view your confirmation letter online, you will need Adobe Acrobat Reader.
- You can print a copy of your confirmation letter upon completion, or write the Ag/Timber Number down. We will mail you a confirmation letter on the next business day after after you complete the online application.
Apply on Paper
If you are unable to apply online, you can apply on paper. The paper application does not require a Social Security number.
- download the paper application.
- call the Comptroller's Fax on Demand service at 1-800-531-1441 to have the paper application faxed to you; or
- call 1-800-252-5555 to request that an application be mailed to you.
Once complete, mail your application to the address provided on the form. Please allow three to four weeks for us to process paper applications. We will mail a confirmation letter with your Ag/Timber Number to the address you provided.
An Ag/Timber Number may only be used to claim the exemption from Texas sales and use tax on items used exclusively to produce timber products for sale or items used exclusively on a farm or ranch in the production of agricultural products for sale in the regular course of business.