01-924 Texas Agricultural Sales And Use Tax Exemption Certification
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01-924
(Rev.11-11/2)
Texas Agricultural Sales and Use Tax Exemption Certification
Producers of agricultural products for sale must provide this completed form to retailers when claiming an exemption from sales and use
tax on the purchase of qualifying agricultural items. The certificate may serve as a blanket certificate covering all qualifying purchases.
This form may not be used to claim exemption from tax on motor vehicles, including trailers. Motor vehicle tax exemptions must be
claimed with the local County Tax Assessor-Collector at the time of registration and/or titling.
An ag/timber number is not required for the following types of agricultural items:
• horses, mules and work animals commonly used in agricultural production;
• animal life, the products of which ordinarily constitute food for human consumption, such as cows, goats,
sheep, chickens, turkeys and pigs;
• feed for farm and ranch animals, including oats, corn, chicken scratch and hay; and
• seeds and annual plants, the products of which are commonly recognized as food for humans or animals
(such as corn, oats and soybeans) or are usually only raised to be sold in the regular course of business
(such as cotton seed).
All other agricultural items require an ag/timber number to claim a sales tax exemption. See back for qualifying and non-qualifying items.
Name of retailer
Address (Street and number, P.O. Box or route number)
City, State, ZIP code
Important information regarding use of this certificate:
Purchasers issuing this certificate must be familiar with the agricultural exemptions available for the items
claimed on this form. Please review Rule 3.296 at Agricultural exemptions only apply if an
item is purchased for EXCLUSIVE use in an exempt manner. Any personal or non-agricultural use disqualifi es the
purchase from exemption.
Retailers may accept this certificate as a blanket certificate covering all sales of items that can reasonably be used
in the production of agricultural products for sale in the regular course of business. Retailers must collect tax on all
other items such as jewelry, furniture, guns and clothing.
Name of purchaser
Address (Street and number, P.O. Box or route number)
City, State, ZIP code
Phone (Area code and number)
Ag/Timber number
Name of person to whom number is registered, if different than purchaser
I understand that I am required to keep records to verify eligibility for the exemption(s) and that I will be required to pay sales or use tax
on purchases that do not qualify for the exemption(s), in addition to any applicable interest and penalties.
I understand that it is a criminal offense to issue an exemption certificate to the seller for taxable items that I know will be used in a
manner that does not qualify for the exemptions found in Tax Code Sec. 151.316. The offense may range from a Class C misdemeanor
to a felony of the second degree.
Purchaser's signature
Purchaser's name (print or type)
Date
This certificate should be furnished to the retailer. Do not send the completed certificate to the Comptroller of Public Accounts.
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