Ezel / Tax Rulings / TX
TX 9101L1066E06 Sales and/or Use Tax (State,Local,MTA) 1991-01-09

Was feed for a rancher's cow dog exempt from Texas sales tax when the dog was not used exclusively on the farm or ranch?

Short answer: No. Feed for a working cattle dog was exempt only if the dog was used exclusively on the farm or ranch; this dog's off-farm use made its food taxable.

Apply this to your situation

This page answers the general question as of 1991. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1991
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 Code Rules 3.1 and 3.10); documents on STAR may no longer represent current policy even if not marked superseded.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 Rule 3.296 exempted feed for “work animals,” including dogs used on a farm or ranch to produce food or other agricultural products for sale. But the exemption required the animal to be used exclusively in that farm or ranch work.

The owner said the cow dog was not on the farm 100% of the time. Because the dog was not used exclusively on the farm herding cattle, the Comptroller said its food was taxable.

What this means for you

The animal's function and exclusive use controlled the result. A cattle dog could qualify as a work animal, but this ruling denied the feed exemption when the dog also spent time away from the farm.

Common questions

Can a cattle dog be a work animal? Yes, if it is used on a farm or ranch in producing food or other agricultural products for sale.

Was this dog's food exempt? No.

Why not? The owner said the dog was not on the farm 100% of the time, so it was not used exclusively there to herd cattle.

What rule did the Comptroller cite? Rule 3.296.

Citations and references

  • 34 Tex. Admin. Code § 3.296 (agricultural exemption for feed for work animals)

Source

Original ruling text

January 9, 1991

Dear **:

We received your letter questioning the taxability of feed for your cow dog.

Feed for "work animals" is exempt by Rule 3.296. "Work animals" include dogs
used on a farm or ranch in the production of food or other agricultural
products for sale. If the cow dog is used exclusively on the farm or ranch to
herd cattle, then the dog food would be exempt. You stated that your dog is not
on the farm 100% of the time; therefore, it is not used exclusively on the farm
herding cattle, so the dog food for your dog is 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 you may call or write Tax Administration Division.
You may call toll free 1-800-252-5555, or our regular number is 512/463-4600.
My extension is 3-4658.

Sincerely,

Sherry Buckley
Tax Administration Division

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