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