Texas Tax Code
§ 151.1551 — REGISTRATION NUMBER REQUIRED FOR TIMBER AND CERTAIN AGRICULTURAL ITEMS
TX § 151.1551Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. E. RESALE AND EXEMPTION CERTIFICATES
Statute text
View on source(a)This section applies to an exemption provided by:
(1)Section 151.316(a)(6), (7), (8), (10), (11), (12), or (14);
(2)Section 151.316(b) for tangible personal property used in the production of agricultural products for sale;
(3)Section 151.3162(b) for tangible personal property used in the production of timber for sale;
(4)Sections 151.317(a)(5) and (11) for electricity used in agriculture or timber operations; and
(5)Section 151.3111 for services performed on tangible personal property exempted under Section 151.316(a)(6), (7), (8), (10), (11), or (12), 151.316(b), or 151.3162(b).
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Legislative history
Acts 2013, 83rd Leg., R.S., Ch. 1274 (H.B. 1223), Sec. 3, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 236 (S.B. 140), Sec. 1, eff. September 1, 2015.