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The Texas Agricultural Sales and Use Tax Exemption Certificate (Form 01-924) serves as a crucial document for commercial agricultural producers seeking to exempt qualifying purchases from Texas sales and use tax. This form is specifically designed for items that will be utilized exclusively in the production of agricultural products for sale. However, it is important to note that certain purchases, such as motor vehicles, do not qualify for this exemption and require a different certificate to claim tax relief.

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The Texas 01-924 form serves as a crucial tool for commercial agricultural producers seeking to claim exemptions from sales and use tax on qualifying agricultural purchases. This form is specifically designed for items that will be used exclusively in the production of agricultural products for sale. It's important to note that this exemption does not apply to motor vehicles, including trailers; for those, a different form, the Texas Motor Vehicle Tax Exemption Certificate for Agricultural and Timber Operations (Form 14-319), must be utilized. Understanding what qualifies for exemption is essential, as certain items like horses, feed, and seeds are always exempt from tax and do not require this certificate. However, all other agricultural purchases necessitate the completion of the 01-924 form to validate the tax exemption. Both purchasers and retailers have responsibilities when using this certificate. Purchasers must ensure their items are exclusively for exempt use, while retailers can accept the form in good faith if it’s properly filled out. Misuse of the certificate can lead to significant penalties, highlighting the importance of compliance with Texas tax regulations. Familiarity with exempt and taxable items is key to successfully navigating the agricultural tax landscape in Texas.

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01-924

(Rev. 6-26/6)

Texas Agricultural Sales and Use Tax Exemption Certificate

Commercial agricultural producers must use this form to claim exemption from Texas sales and use tax when buying, leasing or renting

qualifying agricultural items they will use exclusively on a farm or ranch in the production of agricultural products for sale. Invoices and

documentation of the sale of items covered by this certicate must be in the name of the agriculture registrant listed on this certicate.

You cannot use this form to claim exemption from motor vehicle tax when buying motor vehicles, including trailers. To claim motor vehicle

tax exemption, you must give a properly completed Form 14-319, Texas Motor Vehicle Tax Exemption Certicate for Agricultural and Timber

Operations to the vehicle’s seller or dealer. You must also claim the exemption on Form 130-U, Application for Texas Title when titling or

registering the vehicle with the local county tax assessor-collector.

This form is not required when purchasing 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 cattle, goats, sheep, chickens, turkeys

and pigs;

• game animals, as described by Parks and Wildlife Code Section 63.001, Game Animals;

• exotic animals, as defined by Property Tax Code Section 23.51, Definitions;

• 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 purchases of agricultural items require this properly completed form to claim a sales tax exemption.

See the back of this form for examples of exempt and taxable items.

Name of retailer

Address (Street and number, P.O. Box or route number)

City, State, ZIP code

Proper use of this certificate

Purchasers - You can only use this certificate for items you purchase for exclusive use on a farm or ranch in an exempt manner. You should

be familiar with qualifying items. Any non-agricultural or personal use disqualifies the purchase from exemption. See the back of this form for

examples of exempt and taxable items.

Retailers - You can accept this certificate in good faith at the time of sale if it is properly completed with an ag registration number

(Ag/Timber Number) and expiration date. A purchaser purchasing only exempt items under Section 151.316 may issue a blanket exemption

certificate for future purchases of these exempt items. Retailers must retain the blanket certificate and then stamp future invoices with,

“Exempt agricultural purposes” and have the purchaser sign the invoice. For example, a blanket exemption certificate could be issued for

purchases of farm machinery and repair parts and bulk fertilizer.

Name of Agricultural Registrant

Address (Street and number, P.O. Box or route number)

City, State, ZIP code Phone (Area code and number)

Agricultural Registrant’s Ag number

Print name of

Ag Registrant’s authorized person signing for this purchase (if different than the Ag Registrant)

This exemption certificate expires on

Dec. 31, 2 0

I understand that I am required to keep records to verify eligibility for the exemption(s) claimed and that I will be required to pay sales or

use tax on purchases that do not qualify for the exemption(s), in addition to any applicable interest and penalties.

I understand that it is a criminal o󰀨ense to issue an exemption certicate to the seller for taxable items that I know will be used

in a manner that does not qualify for the exemptions found in Tax Code Section 151.316. The o󰀨ense may range from a Class C

misdemeanor to a felony of the second degree.

Purchaser’s signature Purchaser’s name (Type or print) Date

This certicate should be given to the retailer. Do not send the completed certicate to the Comptroller of Public Accounts.

01-924 (Back) (Rev. 6-26/6)

Always Exempt

These items are always exempt and do not require an exemption certicate or an Ag/Timber Number

• Horses, mules and work animals commonly used in agricultural

production;

• Animal life, the products of which ordinarily constitute food for

human consumption, such as cattle, goats, sheep, chickens, turkeys

and hogs;

• Feed such as oats, hay, chicken scratch, wild bird seed and deer

corn for livestock and wild game (pet food is not exempt); and

• Seeds and annual plants, the products of which are commonly

recognized as food for humans or animals, or that yield products

that are sold in the regular course of business.

Exempt

These items are exempt from sales tax when used exclusively on a farm or ranch to produce agricultural products for sale and purchased by a person with a

current Ag/Timber Number.

Air tanks

Augers

Bale transportation equipment

Baler twine

Baler wrap

Balers

Binders

Branding irons

Brush hogs

Bulk milk coolers

Bulk milk tanks

Calf weaners and feeders

Cattle currying and oiling

machines

Cattle feeders

Chain saws used for clearing

fence lines or pruning orchards

Choppers

Combines

Conveyors

Corn pickers

Corral panels

Cotton pickers, strippers

Crawlers – tractors

Crushers

Cultipackers

Discs

Drags

Dryers

Dusters

Egg handling equipment

Ensilage cutters

Farm machinery and repair

or replacement parts

Farm tractors

Farm wagons

Farrowing houses (portable

and crates)

Feed carts

Feed grinders

Feeders

Fertilizer

Fertilizer distributors

Floats for water troughs

Foggers

Forage boxes

Forage harvesters

Fruit graters

Fruit harvesters

Grain binders

Grain bins

Grain drills

Grain handling equipment

Greases, lubricants and oils for

qualifying farm machinery and

equipment

Harrows

Head gates

Hoists

Husking machines

Hydraulic fluid

Hydro-coolers

Implements of husbandry

Incubators

Irrigation equipment

Manure handling equipment

Manure spreaders

Milking equipment

Mowers (hay and rotary blade)

Pesticides

Pickers

Planters

Poultry feeders

Poultry house equipment

Pruning equipment

Rollbar equipment

Rollers

Root vegetable harvesters

Rotary hoes

Salt stands

Seed cleaners

Shellers

Silo unloaders

Soilmovers used to grade

farmland

Sorters

Sowers

Sprayers

Spreaders

Squeeze chutes

Stalls

Stanchions

Subsoilers

Telecommunications services

used to navigate farm

machinery and equipment

Threshing machines

Tillers

Tires for exempt equipment

Troughs, feed and water

Vacuum coolers

Vegetable graders

Vegetable washers

Vegetable waxers

Taxable

These items DO NOT qualify for sales and use tax exemption for agricultural production.

• Automotive parts, such as tires, for vehicles licensed for highway

use, even if the vehicle has farm plates

• Clothing, including work clothing, safety apparel and shoes

• Computers and computer software used for any purposes other

than agricultural production

• Furniture, home furnishings and housewares

• Golf carts, dirt bikes, dune buggies and go-carts

• Guns, ammunition, traps and similar items

• Materials used to construct roads or buildings used for shelter,

housing, storage or work space (examples include general storage

barns, sheds or shelters)

• Motor vehicles and trailers*

• Pet food

• Taxable services such as nonresidential real property repairs or

remodeling, security services, and waste removal

* See www.comptroller.texas.gov/taxes/ag-timber

Tax Help: www.comptroller.texas.gov/taxes or Comptroller.Texas.Gov

Find contact information at www.comptroller.texas.gov/about/contact.

⇓ Texas 01 924 PDF

Document Specs

Fact Name	Description
Purpose	The Texas 01-924 form is used by commercial agricultural producers to claim exemption from sales and use tax for qualifying agricultural items.
Governing Law	This form operates under Texas Tax Code Section 151.316, which outlines exemptions for agricultural production.
Exemption Limitations	It cannot be used to claim exemptions on motor vehicle taxes. For vehicles, a different form (14-319) is required.
Non-Exempt Items	Items like horses, feed for farm animals, and certain plants are exempt without needing this form.
Retailer Responsibilities	Retailers must accept the form in good faith, ensuring it is properly completed with an ag/timber number and expiration date.
Expiration Date	The exemption certificate expires on December 31 of the year indicated on the form.
Record Keeping	Purchasers are required to maintain records to verify eligibility for any claimed exemptions.
Legal Consequences	Issuing this form for taxable items can result in criminal charges, ranging from a Class C misdemeanor to a felony.

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