Texas allows a sales tax exemption for certain items used to produce agricultural and timber products for sale. Anyone wishing to claim that exemption must have an Agricultural and Timber Exemption Registration Number, issued by the Texas Comptroller of Public Accounts. No matter when an Ag/Timber Number is first obtained, it must be renewed every four years on a uniform date. All current numbers expire December 31, 2015.
Ag/Timber Number holders therefore must renew their Ag/Timber Number before January 1, 2016. Renewals start in October. All new Ag/Timber Numbers will include an expiration date.
Exemption certificates
The Ag/Timber Exemption Number does not replace an exemption certificate. Purchasers claiming an exemption on qualifying agricultural or timber items must have the appropriate, valid exemption certificate:
- Texas Agricultural Sales and Use Tax Exemption Certificate (Form 01-924), for qualifying items used in the production of food or other agricultural products.
- Texas Timber Operations Sales and Use Tax Exemption Certificate (Form 01-925), for qualifying items used in the production of timber products.
For these items, the generic Texas Sales and Use Tax Exemption Certificate (Form 01-339) is not valid. Additional information is available through the Texas Comptroller.
Learn more about outsourcing exemption certificate management.
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