82nd Texas Legislature, Regular Session, House Bill 268, Chapter 225 Page: 1 of 13
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Chapter 225 H.B. No. 268
1 AN ACT
2 relating to the exemption from sales and use taxes, including the
3 motor vehicle sales and use tax, for timber and certain items used
4 in or on a farm, ranch, timber operation, or agricultural aircraft
6 BE IT ENACTED BY.THE LEGISLATURE OF THE STATE OF TEXAS:
7 SECTION 1. Subchapter E, Chapter 151, Tax Code, is amended
8 by adding Section 151.1551 to read as follows:
9 Sec. 151.1551. REGISTRATION NUMBER REQUIRED FOR TIMBER AND
10 CERTAIN AGRICULTURAL ITEMS. (a) This section applies to an
11 exemption provided by:
12 (1) Sections 151.316(a)(6), (7), (8), (10), (11), and
14 (2) Section 151.316(b). for tangible personal property
15 used in the production of agricultural products for sale;
16 (3) Section 151.3162(b) for tangible personal
17 property used in the production of timber for sale;
18 (4) Sections 151.317(a)(5) and (10) for electricity
19 used in agriculture or timber operations; and
20 (5) Section 151.3111 for services performed on
21 tangible personal property exempted under Section 151.316(a)(6),
22 (7), (8), (10), (11), or (12), 151.316(b), or 151.3162(b).
23 (b) To claim an exemption to which this section applies, a
24 registration number issued by the comptroller must be stated on the
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Texas. Legislature. House of Representatives. 82nd Texas Legislature, Regular Session, House Bill 268, Chapter 225, legislative document, 2011; [Austin, Texas]. (texashistory.unt.edu/ark:/67531/metapth311344/m1/1/: accessed June 24, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.