H.B. No. 2810
 
 
 
 
AN ACT
  relating to an exemption from the sales and use tax for tangible
  personal property incorporated into or attached to certain
  agricultural structures.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.316(a), Tax Code, as amended by
  Chapters 1162 (H.B. 3144) and 1373 (S.B. 958), Acts of the 81st
  Legislature, Regular Session, 2009, is reenacted and amended to
  read as follows:
         (a)  The following items are exempted from the taxes imposed
  by this chapter:
               (1)  horses, mules, and work animals;
               (2)  animal life the products of which ordinarily
  constitute food for human consumption;
               (3)  feed for farm and ranch animals;
               (4)  feed for animals that are held for sale in the
  regular course of business;
               (5)  seeds and annual plants the products of which:
                     (A)  ordinarily constitute food for human
  consumption;
                     (B)  are to be sold in the regular course of
  business; or
                     (C)  are used to produce feed for animals exempted
  by this section;
               (6)  fertilizers, fungicides, insecticides,
  herbicides, defoliants, and desiccants exclusively used or
  employed on a farm or ranch in the production of:
                     (A)  food for human consumption;
                     (B)  feed for animal life; or
                     (C)  other agricultural products to be sold in the
  regular course of business;
               (7)  machinery and equipment exclusively used or
  employed on a farm or ranch in the building or maintaining of roads
  or water facilities or in the production of:
                     (A)  food for human consumption;
                     (B)  grass;
                     (C)  feed for animal life; or
                     (D)  other agricultural products to be sold in the
  regular course of business;
               (8)  machinery and equipment exclusively used in, and
  pollution control equipment required as a result of, the
  processing, packing, or marketing of agricultural products by an
  original producer at a location operated by the original producer
  for processing, packing, or marketing the producer's own products
  if:
                     (A)  50 percent or more of the products processed,
  packed, or marketed at or from the location are produced by the
  original producer and not purchased or acquired from others; and
                     (B)  the producer does not process, pack, or
  market for consideration any agricultural products that belong to
  other persons in an amount greater than five percent of the total
  agricultural products processed, packed, or marketed by the
  producer;
               (9)  ice exclusively used by commercial fishing boats
  in the storing of aquatic species including but not limited to
  shrimp, other crustaceans, finfish, mollusks, and other similar
  creatures;
               (10)  tangible personal property, including a tire,
  sold or used to be installed as a component part of a motor vehicle,
  machinery, or other equipment exclusively used or employed on a
  farm or ranch in the building or maintaining of roads or water
  facilities or in the production of:
                     (A)  food for human consumption;
                     (B)  grass;
                     (C)  feed for animal life; or
                     (D)  other agricultural products to be sold in the
  regular course of business;
               (11)  machinery and equipment exclusively used in an
  agricultural aircraft operation, as defined by 14 C.F.R. Section
  137.3; [and]
               (12)  tangible personal property incorporated into a
  structure that is used for the disposal of poultry carcasses in
  accordance with Section 26.303, Water Code; and
               (13)  tangible personal property incorporated into or
  attached to a structure that is located on a commercial dairy farm,
  is used or employed exclusively for the production of milk, and is:
                     (A)  a free-stall dairy barn; or
                     (B)  a dairy structure used solely for maternity
  purposes.
         SECTION 2.  The change in law made by this Act does not
  affect tax liability accruing before the effective date of this
  Act. That liability continues in effect as if this Act had not been
  enacted, and the former law is continued in effect for the
  collection of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 3.  To the extent of any conflict, this Act prevails
  over another Act of the 82nd Legislature, Regular Session, 2011,
  relating to nonsubstantive additions to and corrections in enacted
  codes.
         SECTION 4.  This Act takes effect September 1, 2011.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2810 was passed by the House on May 5,
  2011, by the following vote:  Yeas 146, Nays 0, 1 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 2810 on May 27, 2011, by the following vote:  Yeas 137, Nays 5,
  2 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 2810 was passed by the Senate, with
  amendments, on May 23, 2011, by the following vote:  Yeas 30, Nays
  0
  .
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor