Form 01-925 "Texas Timber Operations Sales and Use Tax Exemption Certificate" - Texas

What Is Form 01-925?

This is a legal form that was released by the Texas Comptroller of Public Accounts - a government authority operating within Texas. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2021;
  • The latest edition provided by the Texas Comptroller of Public Accounts;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 01-925 by clicking the link below or browse more documents and templates provided by the Texas Comptroller of Public Accounts.

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Download Form 01-925 "Texas Timber Operations Sales and Use Tax Exemption Certificate" - Texas

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PRINT FORM
CLEAR FORM
01-925
(Rev.7-21/5)
Texas Timber Operations Sales and Use Tax Exemption Certificate
Commercial timber producers must use this form to claim exemption from Texas sales and use tax when buying, leasing or renting
qualifying timber items they will use exclusively in the production of timber products for sale.
You cannot use this form to claim exemption from motor vehicle tax when buying motor vehicles, including trailers. To claim motor
vehicle tax exemption, you must give a properly completed Texas Motor Vehicle Tax Exemption Certificate for Agricultural and Timber
Operations (Form 14-319) to the vehicle’s seller or dealer. You must also claim the exemption on the Application for Texas Title (Form
130-U) when titling or registering the vehicle with the local County Tax Assessor-Collector.
Name of retailer
Address (Street and number, P.O. Box or route number)
City, State, ZIP code
Proper use of this certificate
Purchasers - You can only use this certificate for items you purchase for exclusive use in an exempt manner. You
should be familiar with qualifying items. Any non-timber or personal use disqualifies this purchase from exemption. See
the back of this form for examples of exempt and taxable items.
Retailers - You can accept this certificate in good faith at the time of sale if it is properly completed with an ag/timber
number and expiration date. You can also accept it as a blanket certificate covering all sales made during the time this
certificate is valid of qualifying items that can reasonably be used to produce timber products for sale.
Name of purchaser
Address (Street and number, P.O. Box or route number)
City, State, ZIP code
Phone (Area code and number)
Ag/Timber number
Name of person to whom number is registered, if different than purchaser
Dec. 31, 2 0
This exemption certifcate expires on
I understand that I am required to keep records to verify eligibility for the exemption(s) claimed and that I will be required to pay sales or
use tax on purchases that do not qualify for the exemption(s), in addition to any applicable interest and penalties.
I understand that it is a criminal offense to issue an exemption certificate to the seller for taxable items that I know will be used in a
manner that does not qualify for the exemptions found in Tax Code Section 151.3162. The offense may range from a Class C misde-
meanor to a felony of the second degree.
Purchaser's signature
Purchaser's name (print or type)
Date
This certificate should be given to the retailer. Do not send the completed certificate to the Comptroller of Public Accounts.
PRINT FORM
CLEAR FORM
01-925
(Rev.7-21/5)
Texas Timber Operations Sales and Use Tax Exemption Certificate
Commercial timber producers must use this form to claim exemption from Texas sales and use tax when buying, leasing or renting
qualifying timber items they will use exclusively in the production of timber products for sale.
You cannot use this form to claim exemption from motor vehicle tax when buying motor vehicles, including trailers. To claim motor
vehicle tax exemption, you must give a properly completed Texas Motor Vehicle Tax Exemption Certificate for Agricultural and Timber
Operations (Form 14-319) to the vehicle’s seller or dealer. You must also claim the exemption on the Application for Texas Title (Form
130-U) when titling or registering the vehicle with the local County Tax Assessor-Collector.
Name of retailer
Address (Street and number, P.O. Box or route number)
City, State, ZIP code
Proper use of this certificate
Purchasers - You can only use this certificate for items you purchase for exclusive use in an exempt manner. You
should be familiar with qualifying items. Any non-timber or personal use disqualifies this purchase from exemption. See
the back of this form for examples of exempt and taxable items.
Retailers - You can accept this certificate in good faith at the time of sale if it is properly completed with an ag/timber
number and expiration date. You can also accept it as a blanket certificate covering all sales made during the time this
certificate is valid of qualifying items that can reasonably be used to produce timber products for sale.
Name of purchaser
Address (Street and number, P.O. Box or route number)
City, State, ZIP code
Phone (Area code and number)
Ag/Timber number
Name of person to whom number is registered, if different than purchaser
Dec. 31, 2 0
This exemption certifcate expires on
I understand that I am required to keep records to verify eligibility for the exemption(s) claimed and that I will be required to pay sales or
use tax on purchases that do not qualify for the exemption(s), in addition to any applicable interest and penalties.
I understand that it is a criminal offense to issue an exemption certificate to the seller for taxable items that I know will be used in a
manner that does not qualify for the exemptions found in Tax Code Section 151.3162. The offense may range from a Class C misde-
meanor to a felony of the second degree.
Purchaser's signature
Purchaser's name (print or type)
Date
This certificate should be given to the retailer. Do not send the completed certificate to the Comptroller of Public Accounts.
Form 01-925 (Back)(Rev.7-21/5)
Exempt
These items are exempt from sales tax when purchased with a current ag/timber number for exclusive use in producing
timber products for sale.
Repair/replacement parts for
Axes
Fertilizer spreaders
qualified equipment
Boards or mats used for access to
Front end loaders
commercial timber sites
Grapples
Ropes
Brush cutters
Hand saws
Seedlings of trees grown for
commercial timber
Bulldozers
Harnesses for tree climbing
Skid steer loaders
Chain saws
Harvesters
Chippers
Herbicides
Skidders
Compressors
Hot saws
Slasher saws
Sprinkler systems components
Crawler carriers
Hydro-axes
Stackers
Defoliants
Insecticides
Delimbers
Knucklebooms
Stump grinders
Desiccants
Loaders
Tractors
Tree cutters
Ear protection devices
Lubricants
Tree measurement devices
Excavators
Mobile yarders
Eye protection goggles
Mulching machines
Tree spades
Feller bunchers
Prehaulers
Welding machines
Winches
Fertilizer fungicides
Recycler grinders
Taxable
These items DO NOT qualify for sales and use tax exemption for timber production.
• Clothing, including work clothing, safety apparel and shoes
• Computers and computer software used for any purposes other than timber production
• Furniture, home furnishings and housewares
• Golf carts, dirt bikes, dune buggies and go-carts
• Guns, ammunition, traps and similar items
• Materials used to construct roads or buildings used for shelter, housing, storage or work space (examples include
general storage barns, sheds or shelters)
• Motor vehicles and trailers*
• Taxable services such as nonresidential real property repairs or remodeling, security services and waste removal
* See www.comptroller.texas.gov/taxes/ag-timber/.
Tax Help: www.comptroller.texas.gov/taxes/
Window on State Government: www.comptroller.texas.gov
=
Tax Assistance: 1-800-252-5555
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