Ezel / Tax Rulings / TX
TX 8606L0740A09 Sales and/or Use Tax (State,Local,MTA) 1986-06-02

Could farriers buy horseshoes, supplies, and equipment tax-free under the agricultural exemption?

Short answer: No. The Comptroller said farriers, who normally charged one lump-sum fee for materials and labor, did not qualify for the agricultural exemption and had to pay tax on those purchases.

Apply this to your situation

This page answers the general question as of 1986. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1986
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 Texas Comptroller of Public Accounts letter published on the State Tax Automated Research (STAR) system. Letters on STAR can be the basis of a detrimental reliance claim only for the taxpayer to whom the letter was directly issued (see 34 Tex. Admin. Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded. Taxpayer-identifying details are redacted. This summary is informational only and is not legal or tax advice. Consult a licensed Texas tax professional about your specific situation.
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

Farriers normally charged customers one lump-sum fee covering materials and labor.

The Comptroller said they were not entitled to the agricultural exemption and had to pay tax when buying horseshoes, supplies, and equipment.

Common questions

Could farriers use the agricultural exemption? No.

What purchases did the letter address? Horseshoes, supplies, and equipment.

Who paid tax on those purchases? The farriers.

Source

Original ruling text

June 2, 1986

Dear ***:

Thank you for your recent question regarding sales of horseshoes,
supplies and equipment to farriers. Farriers normally charge a
lump sum fee for material and labor. They are not entitled to the
agricultural exemption and must pay tax when purchasing horseshoes,
supplies and equipment.

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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