Ezel / Tax Rulings / TX
TX 8509L0659D04 Sales and/or Use Tax (State,Local,MTA) 1985-09-04

Were lime and crushed limestone used as a feedlot desiccant exempt from Texas sales tax?

Short answer: Yes. The products qualified for exemption, and the purchaser could give the supplier an exemption certificate instead of paying tax.

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This page answers the general question as of 1985. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1985
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1985 Texas Comptroller taxpayer-response letter limited to lime and crushed limestone used in a feedlot as a desiccant. It permits an exemption certificate and expressly says different facts could change the opinion. The reproduced body does not identify the statutory or regulatory basis. Current agricultural, feedlot, desiccant, exemption-certificate, and sales-tax rules may differ, and STAR documents may no longer represent current policy even when not marked superseded. Letters on STAR can support detrimental reliance only for the taxpayer to whom the letter was directly issued under 34 Tex. Admin. Code Rules 3.1 and 3.10. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

Lime and crushed limestone bought for use as a desiccant in a feedlot qualified for exemption. The purchaser could issue the supplier an exemption certificate instead of paying tax.

Common questions

Which products qualified? Lime and crushed limestone.

What was their stated use? As a desiccant in the purchaser's feedlot.

How could the purchaser claim the exemption? By issuing an exemption certificate to the supplier in lieu of tax.

Citations and references

The reproduced letter cites no numbered statute or rule.

Source

Original ruling text

September 4, 1985

Dear ***:

Thank you for your recent letter regarding your purchase of lime and
crushed limestone to use in your feed lot as a desiccant.

These products will qualify for exemption. As we discussed, you may
issue your supplier an exemption certificate in-lieu-of tax.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. You may write us at
the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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