Texas Form 01-924, the Texas Agricultural Sales and Use Tax Exemption Certificate, allows qualifying farmers, ranchers, and timber producers to purchase certain goods and services without paying Texas sales and use tax. The Texas Tax Code provides broad exemptions for items used exclusively in agricultural production, livestock raising, and timber operations. To use this certificate, you must hold a valid Texas Agricultural and Timber Registration Number (Ag/Timber Number) issued by the Texas Comptroller — unlike the standard Exemption Certificate, this number is always required. ExemptDocs lets you fill Form 01-924 free online in minutes. Our guided workflow ensures your Ag/Timber Registration Number is correctly entered, the qualifying items are properly described, and your signature includes a timestamp and IP address for full audit compliance. Completed certificates can be sent directly to your supplier from ExemptDocs without printing or scanning. The Texas agricultural exemption is one of the most scrutinized exemptions in Texas Comptroller audits, so proper documentation is critical. A complete, accurately filled Form 01-924 provides your supplier with the legal protection they need and protects you from back taxes and penalties if your purchases are ever reviewed.
Texas Form 01-924 is used by:
The items purchased must be used directly and exclusively in agricultural or timber production — items used for personal, residential, or non-qualifying purposes do not qualify for the exemption.
Texas Form 01-924 is a Texas-specific document and is only valid for purchases made within Texas. It is not recognized by any other state. If you operate across state lines and purchase agricultural supplies in other states, you must use that state's specific agricultural exemption form. Some Streamlined Sales Tax member states may accept the SST Certificate of Exemption for agricultural purchases — consult a tax advisor for multi-state agricultural operations.
The Ag/Timber Number is the most common failure point: entering an expired, incorrect, or missing number will invalidate the certificate. Texas Ag/Timber Numbers expire every four years and must be renewed through the Texas Comptroller. Other common errors include purchasing items for personal or residential use and claiming them under this certificate, describing items too vaguely (e.g., "supplies" instead of "herbicide for wheat production"), and using this certificate for items that do not qualify under the Texas agricultural exemption. ExemptDocs validates your Ag/Timber Number format and warns you before submission.
Texas Agricultural and Timber Registration Numbers expire every four years. The Texas Comptroller sends renewal notices before the expiration date. If your number expires, any certificates issued after expiration are invalid and your supplier will be required to collect tax. ExemptDocs stores your registration number and sends you an expiration reminder 60 days in advance.
Possibly, but only under specific conditions. A vehicle used exclusively for agricultural operations on a farm or ranch may qualify. However, vehicles that are also used for personal use or on public highways generally do not qualify. The Texas Comptroller's guidelines are strict about vehicles — consult a tax advisor before claiming a vehicle exemption under Form 01-924.
No. The Texas agricultural exemption is intended for commercial agricultural operations. If farming is a hobby rather than a for-profit business, you do not qualify. The Texas Comptroller considers whether you operate with a genuine profit motive. Using Form 01-924 for hobby farming would constitute misuse of the exemption and could result in back taxes and penalties.
Qualifying items typically include: fertilizers, seeds, pesticides, herbicides, farm equipment and machinery used exclusively in production, diesel fuel used in farm equipment, animal feed, veterinary supplies for livestock intended for sale, and irrigation equipment. Personal-use items, vehicles used on public roads, and items used in housing or food preparation for the farmer's family do not qualify.
Yes. Corporations, partnerships, LLCs, and other business entities engaged in qualifying agricultural or timber production can use Form 01-924. The entity must hold its own Ag/Timber Registration Number — individual numbers are not transferable to a business entity. The name on the certificate must match the registered entity name on the Ag/Timber Number exactly.
Misusing the Texas agricultural exemption is a civil and potentially criminal offense. Civil penalties include repayment of the avoided tax plus interest and a penalty of up to 10% of the tax owed. Fraudulent use — intentionally claiming exemption for non-qualifying purchases — can result in criminal charges under the Texas Tax Code. Always ensure purchases are exclusively for qualifying agricultural or timber production.