Texas Tax Code
§ 152.091 — FARM OR TIMBER USE
TX § 152.091Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. E. EXEMPTIONS
Statute text
View on source(a)The taxes imposed by this chapter do not apply to the sale or use of a:
(1)farm machine, trailer, or semitrailer for use primarily for farming and ranching, including the rearing of poultry, and use in feedlots; or
(2)machine, trailer, or semitrailer for use primarily for timber operations. (b)(1) The taxes imposed by this chapter do not apply to the purchase of a:
(A)farm machine, trailer, or semitrailer that is to be leased for use primarily for farming and ranching, including the rearing of poultry, and use in feedlots; or
(B)machine, trailer, or semitrailer that is to be leased for use primarily for timber operations.
(2)The exemption provided by this subsection applies only if the person purchasing the machine, trailer, or semitrailer to be leased presents the tax assessor-collector a form prescribed and provided by the comptroller showing:
…
Legislative history
Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268), Sec. 7, eff. September 1, 2011.