Texas Agricultural and Timber Exemption Number Online Application
Activities that DO NOT qualify and are not eligible for a registration number
- home gardening;
- horse racing, boarding or training;
- trail rides and zoos;
- florists or similar retailers who maintain plants prior to sale;
- wildlife management and conservation;
- hunting and fishing operations, including aerial hunting;
- predator control and/or wildlife/livestock;
- censuses or surveys;
- commercial fishing; and
- companion animal (pet) breeding and kennels.
Who DOES qualify for a registration number?
A person, including a non-Texas resident, engaged in the production of agricultural or timber products for sale in the regular course of business is eligible for a registration number. This number can be used to claim an exemption from Texas sales tax on the purchase of qualifying items. Included for eligibility for registration numbers are persons in these groups:
- farmers and ranchers who raise agricultural products to sell to others;
- persons engaged in aquaculture and apiculture; (i.e. commercial fish farms or bee keepers);
- custom harvesters;
- persons engaged in agricultural aircraft operations, as defined by 14 C.F.R. Section 137.3 (crop dusting);
- commercial nurseries engaged in fostering growth of plants for sale (i.e., growing stock from seed or cuttings, replanting seedlings in larger containers); and,
- timber producers, including contract lumberjacks.
The disclosure and use of a Social Security number by a state agency is authorized by federal law, 42 U.S.C.A. sec. 405 (c)(2)(C)(i). Such information is held strictly confidential by this agency under Texas Tax Code sections 111.006 and 151.027
When is the Number Needed?
Beginning Jan. 1, 2012, a person claiming an exemption from sales tax on the purchase of certain items used in the production of agricultural and timber products is required to have a Texas Agriculture and Timber Exemption Registration Number (Ag/Timber Number).
The online application has two parts. The first is to register for a personal login account which creates a secure online identification for you. Once registered, you will be taken directly to the application, which should take about 10 minutes to complete. You will receive an ag/timber number on completion - no signature is required.
What You Need Before You Begin:
- In addition to basic information about your operation, such as business name, description and address, you will need your Social Security number (for internal use only). Businesses registered with the Texas Secretary of State (SOS) will need to provide the file number as well. You can find it using our Taxable Entity Search.
- To view your confirmation letter online, you will need Adobe Acrobat Reader.
- You can print a copy of your confirmation letter upon completion, or write the registration number down. We will mail you a confirmation letter on the next business day after the application has been completed.
Apply on Paper
If you prefer to apply for your registration number via a paper application, you can do one of the following:
- Download the paper application from the Comptroller's website: AP-228 Application for Texas Agricultural and Timber Exemption Registration Number (PDF); or
- Call the Comptroller's Fax on Demand service at 1-800-531-1441 to have the paper application faxed to you; or
- Call 1-800-252-5555 to request that a copy of the application be mailed to you.
Note: Many retailers may have copies of the application available as well.
Once complete, mail your application to the address provided on the form. Mailed applications may take three to four weeks to process, and you will not receive your number instantly (as you will through the online application). The paper application does not require a Social Security number.
Once your mailed application is processed (in up to three to four weeks), you will receive mailed confirmation with your registration number.
Items that require the use of an Ag/Timber Number to claim the exemption from Texas sales and use tax must be used exclusively to produce timber products for sale, or exclusively on a farm or ranch in the production of agricultural products for sale in the regular course of business.