The Texas Agricultural Sales and Use Tax Exemption Certification is a simple one-page form that requests basic information about the retailer and purchaser. Required information includes the name and address of the retailer, the customer's name and address, the Texas agricultural and timber exemption registration number, and a signature, according to the Texas Comptroller.
The agricultural and timber exemption registration number, or ag/timber number, and exemption form are not necessary for some tax-exempt purchases, including work animals, feed animals, animal feed and seeds of certain plants. Products only apply for the exemption if they are exclusively for agricultural use. This disqualifies products used for personal reasons in addition to agricultural ones, notes the Comptroller's form. The form applies to all items purchased from the same retailer, but the retailer must still collect tax on any non-applicable portion of the sale. The second page of the form is purely informational, providing a list of items that do not qualify for exemption and a list of items that do.
Those who require an ag/timber number can apply for one online through the Comptroller's website, which also provides the ability to check on the status of an existing number. The full requirements for agricultural taxation and exemption are available in the Texas Administrative Code under Rule 3.296.