Sales Tax

Buyers claiming tax-exempt status must provide a valid Texas Sales and Use Tax Exemption Certificate before payment is made. The exemption certificate must be:

• Fully completed and signed
• Applicable to the specific items being purchased
• Provided prior to invoicing or payment

Providing a false or improper exemption certificate is a criminal offense under Texas law, and the buyer remains liable for all taxes, penalties, and interest if the exemption is later determined to be invalid, pursuant to Texas Tax Code § 151.703.

If proper exemption documentation is not provided, sales tax will be charged and must be paid in full.

Buyers purchasing items for resale must provide a valid Texas Sales and Use Tax Resale Certificate before payment is made. The resale certificate must be:

• Fully completed and signed
• Issued in the buyer’s legal business name
• Applicable to the type of items being purchased
• Provided prior to invoicing or payment

Items purchased under a resale certificate must be resold in the normal course of business. Items removed from inventory for personal use, rental, or consumption may become subject to sales or use tax.

Providing a false or improper resale certificate is a criminal offense under Texas law, and the buyer remains liable for all applicable taxes, penalties, and interest if the exemption is later disallowed.

Buyers claiming Texas Agricultural (Ag/Timber) Exemption must provide a valid Texas Ag/Timber Registration Number before payment is made. The exemption applies only to qualifying items used exclusively in agricultural or timber production, as defined by Texas law.

The Ag/Timber exemption:

• Applies only to eligible agricultural or timber items
• Does not apply to items used for personal, commercial, or non-qualifying purposes
• Must be properly documented prior to invoicing or payment

If proper documentation is not provided, or if the item does not qualify, Texas sales tax will be charged and must be paid in full.

Providing an invalid, expired, or improper Ag/Timber exemption is a violation of Texas Tax Code § 151.155 and § 151.1551, and the buyer remains liable for all applicable taxes, penalties, and interest if the exemption is later disallowed.

Buyers are solely responsible for ensuring compliance with all federal, state, and local tax laws. Items purchased under an Ag exemption that are later converted to non-qualifying use may become subject to sales or use tax.