Texas 2009 - 81st Regular

Texas House Bill HB3144 Compare Versions

The same version is selected twice. Please select two different versions to compare.

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	H.B. No. 3144
2	2
3	3
4	4	AN ACT
5	5	relating to an exemption from the sales and use tax for property
6	6	used in agricultural operations and for aircraft used in connection
7	7	with agriculture.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 151.316(a), Tax Code, is amended to read
10	10	as follows:
11	11	(a) The following items are exempted from the taxes imposed
12	12	by this chapter:
13	13	(1) horses, mules, and work animals;
14	14	(2) animal life the products of which ordinarily
15	15	constitute food for human consumption;
16	16	(3) feed for farm and ranch animals;
17	17	(4) feed for animals that are held for sale in the
18	18	regular course of business;
19	19	(5) seeds and annual plants the products of which:
20	20	(A) ordinarily constitute food for human
21	21	consumption;
22	22	(B) are to be sold in the regular course of
23	23	business; or
24	24	(C) are used to produce feed for animals exempted
25	25	by this section;
26	26	(6) fertilizers, fungicides, insecticides,
27	27	herbicides, defoliants, and desiccants exclusively used or
28	28	employed on a farm or ranch in the production of:
29	29	(A) food for human consumption;
30	30	(B) feed for animal life; or
31	31	(C) other agricultural products to be sold in the
32	32	regular course of business;
33	33	(7) machinery and equipment exclusively used or
34	34	employed on a farm or ranch in the building or maintaining of roads
35	35	or water facilities or in the production of:
36	36	(A) food for human consumption;
37	37	(B) grass;
38	38	(C) feed for animal life; or
39	39	(D) other agricultural products to be sold in the
40	40	regular course of business;
41	41	(8) machinery and equipment exclusively used in, and
42	42	pollution control equipment required as a result of, the
43	43	processing, packing, or marketing of agricultural products by an
44	44	original producer at a location operated by the original producer
45	45	for processing, packing, or marketing the producer's own products
46	46	if:
47	47	(A) 50 percent or more of the products processed,
48	48	packed, or marketed at or from the location are produced by the
49	49	original producer and not purchased or acquired from others; and
50	50	(B) the producer does not process, pack, or
51	51	market for consideration any agricultural products that belong to
52	52	other persons in an amount greater than five percent of the total
53	53	agricultural products processed, packed, or marketed by the
54	54	producer; [and]
55	55	(9) ice exclusively used by commercial fishing boats
56	56	in the storing of aquatic species including but not limited to
57	57	shrimp, other crustaceans, finfish, mollusks, and other similar
58	58	creatures;
59	59	(10) tangible personal property, including a tire,
60	60	sold or used to be installed as a component part of a motor vehicle,
61	61	machinery, or other equipment exclusively used or employed on a
62	62	farm or ranch in the building or maintaining of roads or water
63	63	facilities or in the production of:
64	64	(A) food for human consumption;
65	65	(B) grass;
66	66	(C) feed for animal life; or
67	67	(D) other agricultural products to be sold in the
68	68	regular course of business;
69	69	(11) machinery and equipment exclusively used in an
70	70	agricultural aircraft operation, as defined by 14 C.F.R. Section
71	71	137.3; and
72	72	(12) tangible personal property incorporated into a
73	73	structure that is used for the disposal of poultry carcasses in
74	74	accordance with Section 26.303, Water Code.
75	75	SECTION 2. The change in law made by this Act by the
76	76	amendment of Section 151.316(a), Tax Code, does not affect tax
77	77	liability accruing before the effective date of this Act. That
78	78	liability continues in effect as if this Act had not been enacted,
79	79	and the former law is continued in effect for the collection of
80	80	taxes due and for civil and criminal enforcement of the liability
81	81	for those taxes.
82	82	SECTION 3. This Act takes effect September 1, 2009.
83	83	______________________________ ______________________________
84	84	President of the Senate Speaker of the House
85	85	I certify that H.B. No. 3144 was passed by the House on May 6,
86	86	2009, by the following vote: Yeas 136, Nays 0, 2 present, not
87	87	voting; and that the House concurred in Senate amendments to H.B.
88	88	No. 3144 on May 29, 2009, by the following vote: Yeas 140, Nays 0,
89	89	1 present, not voting.
90	90	______________________________
91	91	Chief Clerk of the House
92	92	I certify that H.B. No. 3144 was passed by the Senate, with
93	93	amendments, on May 27, 2009, by the following vote: Yeas 31, Nays
94	94	0.
95	95	______________________________
96	96	Secretary of the Senate
97	97	APPROVED: __________________
98	98	Date
99	99	__________________
100	100	Governor