Texas Agricultural Sales and Use Tax Exemption Certifcation
Producers of agricultural products for sale must provide this completed form to retailers when claiming an exemption from sales and use tax on the purchase of qualifying agricultural items. The certificate may serve as a blanket certificate covering all qualifying purchases. This form may not be used to claim exemption from tax on motor vehicles, including trailers. Motor vehicle tax exemptions must be claimed with the local County Tax Assessor-Collector at the time of registration and/or titling.
An ag/timber number is not required for the following types of agricultural items:
- horses, mules and work animals commonly used in agricultural production;
- animal life, the products of which ordinarily constitute food for human consumption, such as cows, goats, sheep, chickens, turkeys and pigs;
- feed for farm and ranch animals, including oats, corn, chicken scratch and hay; and
- seeds and annual plants, the products of which are commonly recognized as food for humans or animals (such as corn, oats and soybeans) or are usually only raised to be sold in the regular course of business (such as cotton seed).
All other agricultural items require an ag/timber number to claim a sales tax exemption. See back for qualifying and non-qualifying items.
Name of retailer: Bushshark, Ltd.
Address (Street and number, P.O. Box or route number): 4201 South Congress Avenue, Suite 316
City, State, ZIP code: Austin, Texas 78745
Important information regarding use of this certificate:
Purchasers issuing this certificate must be familiar with the agricultural exemptions available for the items claimed on this form. Please review Rule 3.296 at www.salestax.tx.gov. Agricultural exemptions only apply if an item is purchased for EXCLUSIVE use in an exempt manner. Any personal or non-agricultural use disquali? es the purchase from exemption.
Retailers may accept this certificate as a blanket certificate covering all sales of items that can reasonably be used in the production of agricultural products for sale in the regular course of business. Retailers must collect tax on all other items such as jewelry, furniture, guns and clothing.