01-924 Texas Agricultural Sales And Use Tax Exemption Certification Page 2
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2Form 01-924 (Back)(Rev.11-11/2)
Do Not Qualify
Listed below are examples of items that do not qualify for
sales and use tax exemption for agricultural production.
*
Motor vehicles and trailers
Golf carts, dirt bikes, dune buggies and go-carts
Automotive parts, such as tires, for vehicles licensed for highway use
Clothing, including safety apparel and shoes
Computers and computer software used for any purposes other than agricultural production
Furniture, home furnishings and housewares
Guns, ammunition, traps and similar items
Items used in home gardens
Materials used to construct roads or buildings used for shelter, housing, storage or work space
(examples include general storage barns, sheds or shelters)
Pet food
Services such as nonresidential repair and remodeling, security and waste removal
Work clothing
*
Motor vehicles, including trailers, are taxed under Ch. 152 of the Tax Code. Exemption must be claimed on the Application for Texas
Certificate of Title/Tax Statement, Form 130-U, when filed with the local County Tax Assessor-Collector at the time of registration and/or
titling. Additional information is available online at
Exempt If Used Exclusively to Produce Agricultural Products for Sale
Listed below are examples of items exempt from sales and use tax if used exclusively for
agricultural production and purchased by a person who holds a current ag/timber number.
Air tanks
Farm wagons
Mowers
Augers
Farrowing houses
(hay and rotary blade)
Baler twine
(portable and crates)
Pesticides
Baler wrap
Feed carts
Pickers
Balers
Feed grinders
Planters
Binders
Feeders
Poultry feeders
Branding irons
Fertilizer
Poultry house equipment
Brush hogs
Fertilizer distributors
Pruning equipment
Bulk milk coolers
Floats for water troughs
Rollbar equipment
Bulk milk tanks
Foggers
Rollers
Calf weaners and feeders
Food for work animals
Root vegetable harvesters
Cattle currying and oiling machines
Forage boxes
Rotary hoes
Cattle feeders
Forage harvesters
Salt stands
Chainsaws used for clearing
Fruit graters
Seed cleaners
fence lines and pruning orchards
Fruit harvesters
Shellers
Choppers
Grain binders
Silo unloaders
Combines
Grain bins
Soilmovers used to grade
Conveyors
Grain drills
farmland
Corn pickers
Grain elevators
Sorters
Corral panels
(portable)
Sowers
Cotton pickers, strippers
Grain handling equipment
Sprayers
Cow stalls
Greases, lubricants and oils
Spreaders
Crawlers – tractors
Harrows
Squeeze chutes
Crushers
Head gates
Stalls
Cultipackers
Hoists
Stanchions
Discs
Husking machines
Subsoilers
Drags
Hydraulic fluid
Threshing machines
Dryers
Hydro-coolers
Tillers
Dusters
Implements of husbandry
Tires for exempt equipment
Egg handling equipment
Incubators
Troughs, feed and water
Ensilage cutters
Irrigation equipment
Vacuum coolers
Farm machinery and repair or
Manure handling equipment
Vegetable graders
replacement parts
Manure spreaders
Vegetable washers
Farm tractors
Milking equipment
Vegetable waxers
Tax Help: tax.help@cpa.state.tx.us
Window on State Government:
Tax Assistance: 1-800-252-5555 or 512-463-4600
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