Form 01-925 - Texas Timber Operations Sales And Use Tax Exemption Certification Page 2
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2Form 01-925 (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 timber items.
• Work clothes
• Computer and software used for accounting and general business purposes
• Materials used to construct roads or buildings used for shelter, housing, storage or work space
(examples include general storage sheds, offices or bunkhouses)
• Home furnishings and furniture
• Guns, ammunitions, traps and similar items
• Real property services such as nonresidential repair and remodeling, security and waste removal
*
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 Timber for Sale
Listed below are examples of items exempt from sales and use tax if used exclusively for
timber production and purchased by a person who holds a current ag/timber number.
Axes
Fertilizer fungicides
Recycler grinder
Boards or mats used for access to
Fertilizer spreader
Repair/replacement parts for qualified
commercial timber sites
Front end loader
equipment
Bobcats
Grapple
Ropes
Brush cutter
Hand saws
Seedlings of trees grown for
Bulldozer
Harnesses for tree climbing
commercial timber
Chain saws
Harvester
Skidders
Chippers
Herbicides
Slasher saw
Compressors
Hot saw
Sprinkler systems components
Crawler carrier
Hydro-ax
Stackers
Defoliants
Insecticides
Stump grinder
Delimber
Knucklebooms
Tractors
Desiccants
Loaders
Tree cutter
Ear protection devices
Lubricants
Tree measurement devices
Excavator
Mobile yarder
Tree spade
Eye protection goggles
Mulching machines
Welding machines
Feller buncher
Prehauler
Winch
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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