Ezel / Tax Rulings / TX
TX 8612L0780A09 Sales and/or Use Tax (State,Local,MTA) 1986-12-10

Did equipment used by Texas farmers and ranchers to control predators qualify for a sales-tax exemption?

Short answer: No. The Comptroller stated that no exemption was available for equipment farmers and ranchers used to control predators.

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 brief 1986 Texas Comptroller letter denies exemption for predator-control equipment used by farmers and ranchers but does not identify particular equipment or legal reasoning. The broader STAR caption lists examples the body does not separately decide. Agricultural, predator-control, registration, certificate, equipment, firearm, ammunition, and local-tax rules may have changed. STAR documents may no longer represent current policy even when not marked superseded. Identities 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

The Texas Comptroller stated that equipment used by farmers and ranchers to control predators did not qualify for a tax exemption.

The short body did not identify particular items or explain its reasoning. It therefore does not separately decide each trap, rifle, ammunition, aircraft, or other category listed in STAR's broader caption.

What this means for you

Agricultural ownership and predator-control use were not enough to establish exemption under this letter. Its lack of item-specific analysis makes the holding narrow.

Common questions

Was predator-control equipment exempt? No.

Did the body analyze particular traps, firearms, or ammunition? No.

Did it explain why? No.

Citations and references

  • The letter cited no numbered statute or Comptroller rule.

Source

Original ruling text

December 10, 1986

Dear ***:

I have received your letter of November 16, 1986, concerning an exemption
from tax for equipment used in predator control.

There is no exemption available for equipment used by farmers and ranchers
to control predators.

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. The regular number is
512/463-4600. You may write us at the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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