Texas Tax Code

§ 162.001 — DEFINITIONS

TX § 162.001Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 162. MOTOR FUEL TAXES · Art. A. GENERAL PROVISIONS

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In this chapter:

(1)"Agricultural purpose" means a purpose associated with the following activities:

(A)cultivating the soil;

(B)producing crops for human food, animal feed, or planting seed or for the production of fibers;

(C)floriculture, viticulture, silviculture, and horticulture, including the cultivation of plants in potting containers or nonsoil media;

(D)raising, feeding, or keeping livestock or other animals for the production of food or fiber, leather, pelts, or other tangible products having a commercial value;

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Legislative history

Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.11, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1227 (S.B. 1495), Sec. 7, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1312 (H.B. 2582), Sec. 1, eff. June 19, 2009. Acts 2013, 83rd Leg., R.S., Ch. 990 (H.B. 2148), Sec. 2, eff. September 1, 2013. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 23, eff. September 1, 2015. Acts 2015, 84th Leg., R.S., Ch. 1255 (H.B. 1905), Sec. 36(5), eff. September 1, 2015. Acts 2019, 86th Leg., R.S., Ch. 165 (H.B. 791), Sec. 1, eff. May 24, 2019. Acts 2019, 86th Leg., R.S., Ch. 388 (H.B. 3954), Sec. 1, eff. September 1, 2019. Acts 2023, 88th Leg., R.S., Ch. 191 (H.B. 3651), Sec. 1, eff. September 1, 2023. Acts 2023, 88th Leg., R.S., Ch. 536 (H.B. 3599), Sec. 1, eff. September 1, 2023.