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Motor Vehicle Tax Guide
Agricultural and Timber Production
Farmers, ranchers, agricultural producers and timber operators requesting an exemption from motor vehicle tax must apply for an Ag/Timber Number from the Comptroller’s office.
Qualifying Ag/Timber Motor Vehicle Exemptions
A farm machine or trailer is exempt from motor vehicle sales and use tax if it is used at least 80 percent of the time in one of the following ways:
- to produce grass, food for people, feed for animals or agricultural products for sale; or
- by an original producer in processing, packing or marketing their own livestock or agricultural products for sale.
Farm Machine
A farm machine is a self-propelled motor vehicle specifically adapted for, and primarily used to
- apply plant food, fertilizer and agricultural chemicals in producing crops; or
- distribute livestock feed in raising livestock.
An example is a flatbed truck modified with both a cube feed distribution and round hay bale roll-out distribution device.
Not Qualified for Exemption
A standard pickup truck is not exempt as a farm machine, even though it may have a farm registration and may be operated with farm plates. The type of cab does not determine the pickup truck’s eligibility. A flatbed truck modified solely with a hay spear/spike, hay bale roll-out distribution device, or cube feeder of a size allowing the truck bed to be used for general purposes do not qualify as farm machines.
Farm Trailer
The term "farm trailer" refers to a trailer or semitrailer designed for, and primarily used on, a farm or ranch.
A farm trailer does not refer to a motor vehicle designed for sleeping, dressing, lounging, restroom use or meal preparation, even if the vehicle is used to transport livestock or agricultural products.
A farm trailer used more than 20 percent of the time to transport livestock or property to and from competitions, shows, rodeos or other similar uses does not qualify for exemption.
Qualifying Timber Exemptions
A timber machine or trailer is exempt from motor vehicle sales and use tax if it is used at least 80 percent of the time in timber operations.
Timber Machine
The term "timber machine" refers to a self-propelled motor vehicle specifically adapted to perform a specialized function for use primarily in timber operations, such as land preparation, and cultivating, maintaining and harvesting commercial timber.
Timber machines do not include
- crew vehicles;
- field service vehicles; or
- self-propelled motor vehicles specifically designed or adapted to transport timber or timber products, including those designed to transport cargo and adapted with a cargo-loading device.
Timber Trailer
A timber trailer is a trailer or semitrailer designed for, and primarily used in, a timber operation.
Claiming an Exemption
There are two types of exemptions available. There is an exemption from motor vehicle tax on the purchase of a qualifying motor vehicle, and an exemption from motor vehicle gross rental receipts tax on the rental of a qualifying motor vehicle.
Motor Vehicle Tax Exemption
When claiming an exemption from motor vehicle sales and use tax on the purchase of a qualifying farm or timber machine, trailer or semitrailer, you must enter your 11-digit Ag/Timber Number, issued by the Comptroller’s office, and the expiration date on Form 14-319, Texas Motor Vehicle Exemption Certificate for Agricultural or Timber Operations (PDF).
Ag/Timber Number Search
When an ag/timber exemption is claimed for motor vehicle tax, the county tax assessor-collector can verify the Ag/Timber Number presented on Form 130-U, Application for Texas Title and/or Registration (PDF), using the Ag/Timber Number Search.
96-254
(09/2021)