Texas Comptroller Issues Frequently Asked Questions on Agricultural, Timber Industries Sales and Use Tax Exemption

The Texas Comptroller of Public Accounts Sept. 28 issued frequently asked questions (FAQs) on sales and use tax exemptions for agriculture and timber industries. The FAQs include information on: 1) the procedures and eligibility criteria to claim agricultural sales and use tax exemptions and who qualifies for an ag/timber number; 2) items that a commercial nursery or horse-breeder can buy exempt from tax; 3) the sales and use taxability of plants, trees, and seeds; 4) the exemption for feed, such as oats, corn, chicken scratch, and hay for farm and ranch animals; and 5) the exemption for machinery and equipment ...