PLEASE READ THE FOLLOWING INFORMATION REGARDING NEW SALES TAX
LAWS AS IT RELATES TO AGRICULTURE EXEMPTIONS BEGINNING JANUARY 1, 2012.
Beginning Jan. 1, 2012, all purchasers, including non-Texas residents, must have
a valid Ag/Timber Number issued by the Texas State Comptroller to claim
exemption from Texas tax. Purchasers who do not have a valid number must pay tax
to suppliers at the time of purchase. The purchaser may then apply for a number,
and, upon approval, may submit a refund claim for the purchased item directly to
the Comptroller's office. Purchasers who do not have a valid registration number
at the time of purchase may not request a refund directly from the supplier.
THERE WILL BE NO AGRICULTURE OR TIMBER EXEMPTIONS ALLOWED WITHOUT THIS
REGISTRATION NUMBER. In addition to the valid Ag/Timber Number, bidders must
also complete the Texas Agriculture Sales and Use Tax Exemption Certificate
(Form 01-924 - This form can be found on our website by clicking on the Help
Menu and then Forms.) This form should be properly completed and sent in each
time a bidder wishes to claim an agricultural exemption !
on purchases.
Please note that some items DO NOT qualify for sales and use
tax exemptions for agricultural purposes, even if you have the registration
number. If we deny your request for a sales tax exemption, at your request, we
will provide you with a Form 00-985 Assignment of Right to Refund and you may
apply for your sales tax refund directly from the State of Texas. For
information regarding sales and use tax in Texas, go to www.window.state.tx.us.
WE HAVE UPDATED OUR FREQUENTLY ASKED QUESTIONS SECTION IN OUR HELP MENU. PLEASE
REFER TO THIS SECTION FOR INFORMATION REGARDING SALES TAX EXEMPTIONS FOR RESALE,
EXEMPT PURPOSES, EXPORT AND OTHER INSTANCES.