Texas Tax Code

§ 151.3162 — TIMBER ITEMS

TX § 151.3162Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

View on source

(a)In this section, "original producer" means a person who:

(1)harvests timber that the person owns and continues to own until the timber is processed, packed, or marketed; or

(2)grows timber, exercises predominant operational control over the growth of the timber, and bears the risk of loss of investment in the timber.

(b)Subject to Section 151.1551, the following items are exempted from the tax imposed by this chapter:

(1)seedlings of trees grown for commercial timber;

(2)defoliants, desiccants, equipment, fertilizers, fungicides, herbicides, insecticides, and machinery exclusively used in the production of timber to be sold in the regular course of business;

…

Legislative history

Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 5, eff. September 1, 2007. Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268), Sec. 5, eff. September 1, 2011.