Get Fillable 01-924 Texas Agricultural Sales And Use Tax Exemption Certification

To claim a tax exemption on qualifying items, you must apply for an agricultural and timber registration number (Ag/Timber Number) from the Comptroller. You must include the Ag/Timber Number on the agricultural exemption certificate (PDF) or the timber exemption certificate (PDF) when buying qualifying items.

Tax-exempt customers Some customers are exempt from paying sales tax under Texas law. Examples include government agencies, some nonprofit organizations, and merchants purchasing goods for resale. Sellers are required to collect a valid exemption or resale certificate from buyers to validate each exempt transaction.

Purchases of farm equipment and machinery (including repair and replacement parts) for use by a qualified person and primarily used in producing and harvesting agricultural products, are subject to a partial exemption from tax.

There are three options for renewing your exemption certificate: online, by phone or by mail. Online renewal is the fastest option, as you will receive your confirmation number immediately. If you apply by phone, expect to get your confirmation letter by mail in five to seven days.

Beekeeping is the easiest and least expensive way to keep or obtain an AG valuation for an experienced beekeeper. Honeybees do not require fences, livestock trailers, veterinarians, hay, and you are not tied to the land.

Only land that is primarily being used – and has been used for at least five of the past seven years – for agricultural purposes may qualify for an ag exemption in Texas. Agricultural purposes include crop production, livestock, beekeeping, and similar activities.

In most counties, the minimum number of hives to qualify is six (6) for the first 5 acres, with additional hives per additional qualifying acre (up to 20) - at which stage the Texas Apiary Inspection Service requires registration of the apiary (bee yard).