Ezel / Tax Rulings / TX
TX 8802L0859A01 Sales and/or Use Tax (State,Local,MTA) 1988-02-01

Was aerial spraying of agricultural crops on farms and ranches taxable when performed exclusively for agricultural purposes?

Short answer: No. The Comptroller said aerial spraying of agricultural crops on farms and ranches was not taxable when the service was exclusively for agricultural purposes.

Apply this to your situation

This page answers the general question as of 1988. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1988
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 February 1, 1988 Texas Comptroller of Public Accounts letter concerning crop-spraying service, published on STAR. Its nontaxable conclusion depends on exclusive agricultural use; verify current agricultural-service exemptions before applying it today. STAR's caption also names aircraft and equipment, insecticide, fertilizer, and crop-dusting purchases, but the body decides only the aerial-spraying service and does not grant an equipment-purchase exemption. Letters on STAR can support detrimental reliance only for the taxpayer directly issued the letter and may no longer represent current policy. 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 Comptroller said aerial spraying of agricultural crops on farms and ranches was not taxable when performed exclusively for agricultural purposes.

The letter does not discuss the purchase of aircraft, spraying equipment, insecticide, or fertilizer. Those items appear only in STAR's subject caption and are not included in the public holding.

What this means for you

This was a service-tax conclusion based on exclusive agricultural use, not an equipment exemption.

Common questions

Was agricultural aerial spraying taxable? No.

Did the letter exempt aircraft or equipment purchases? No such conclusion appears in the body.

Citations and references

The letter did not cite a rule or statute by number.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS

STATE OF TEXAS

AUSTIN, 78774

February 1, 1988

Dear **:

On behalf of Mr. Bullock, I hope you'll accept my apology for the delay in answering your question regarding agricultural exemption for crop spraying. This isn't the way we normally do business.

Our people were, and still are, swamped by a deluge of inquiries as they attempted to interpret provisions of the new law and draft rules which would not adversely impact businesses. In many instances, an answer to a question just wasn't available when the question arrived.

Thank you for your letter requesting information on the tax exemption for crop spraying which is exclusively for agricultural purposes. Aerial spraying of agricultural crops on farms and ranches is not taxable.

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 our toll-free number 1-800-531-5441. The regular number is 512/463-4600. You may write me at the Tax Policy Division.

Sincerely,

Eddie C. Washington

Tax Policy Division

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