Ezel / Tax Rulings / TX
TX 8904L0935A14 Sales and/or Use Tax (State,Local,MTA) 1989-04-05

Did Texas's agricultural exemption cover rodent-control equipment or poison?

Short answer: Equipment and traps were taxable; poison could qualify only when a farmer used it to protect an agricultural product held for sale.

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This page answers the general question as of 1989. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1989
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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

Texas did not provide an agricultural exemption for equipment used by farmers or ranchers to control predators. Mouse and rat traps, and the described Ultra Shield device if treated as equipment, were taxable.

Poison was ordinarily taxable too, but a farmer could give an agricultural exemption certificate when the poison was used to protect an agricultural product held for sale in the regular course of business.

Common questions

Were rodent traps or equipment exempt? No.

Could poison qualify? Yes, when used by a farmer to protect agricultural products held for sale and supported by the exemption certificate.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

April 5, 1989

Dear ***:

Thank you for the additional information that you provided
concerning the Ultra Shield device for rodent control.

As I stated in my previous letter to you, there is no exemption
provided in the sales tax law for equipment used by farmers and
ranchers to control predators. I have enclosed copies of docu-
ments (dated 1978 and 1986) in which other items used for preda-
tor control were taxed.

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

Please feel free to contact me if you have any additional questions.
You may write me, call toll-free 1-800-531-5441 from anywhere in the
United States or phone 512/463-4685.

Sincerely,
Julie Peel
Tax Correspondence

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

March 28, 1989

Dear ***:

Thank you for your recent letter concerning an agricultural exemp-
tion for a device used to control rodents.

Mouse and rat traps do not qualify for exemption. Poisons are or-
dinarily taxable; however, an agricultural exemption certificate
may be issued by a farmer if the poison is used to protect an agri-
cultural product to be sold in the regular course of business.

If the device that you are distributing is equipment rather than a
poison, then the device will not qualify for exemption. Rule
3.296 on agricultural exemptions is enclosed for your reference.

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

Please feel free to contact me if you have any additional
questions. You may write me, call toll-free 1-800-531-5441 from
anywhere in the United States or phone 512/463-4685.

Sincerely,
Julie Peel
Tax Correspondence

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