Every Texas ag/timber registration number expires on the same day, and the current cycle ends December 31, 2027. Renewing your Texas ag exemption is free, takes about ten minutes through the Comptroller’s eSystems portal, and keeps the 6.25 percent state sales tax plus up to 2 percent in local tax off qualifying purchases.1Texas Comptroller of Public Accounts. Local Sales and Use Tax Frequently Asked Questions Miss the date and there is no late-renewal path: the Comptroller treats you as a brand-new applicant.
When Your Number Expires
Texas Tax Code Section 151.1551 tells the Comptroller to set one uniform expiration date for every ag/timber registration number and to require renewal on a four-year cycle.2State of Texas. Texas Tax Code 151.1551 – Registration Number Required for Timber and Certain Agricultural Items The current cycle runs through December 31, 2027. It doesn’t matter whether your number was issued in 2024 or 2026: everyone shares that same expiration date, and everyone renews together.
The Comptroller typically opens the renewal window well before the expiration year. Once December 31 passes, your number is invalid. Sellers who check the online registry will see it as expired, and you’ll owe full state and local tax on every purchase that would otherwise have been exempt. On a single bulk feed delivery or a piece of equipment, that adds up fast.
What to Have Ready
Pull these together before you log in or open the paper form:
- Your 11-digit ag/timber registration number, printed on your current confirmation letter or courtesy card.
- The Social Security number or Federal Employer Identification Number the Comptroller has on file for your account.
- Your legal name and address exactly as they appear in the Comptroller’s records.
If everything still matches, the renewal itself is mostly confirming what the state already knows.
Renewing Online
The Comptroller’s eSystems portal is the fastest route. Log in or create an account, choose “Ag/Timber Exemption” under Other Registration, and follow the prompts. The system pre-fills your information, so most steps are confirmations rather than fresh entries. No physical signature is needed, and your renewed number is issued at the end of the session.3Texas Comptroller of Public Accounts. href=”https://comptroller.texas.gov/taxes/ag-timber/” target=”_blank” rel=”noopener”>Agricultural and Timber Exemptions Save or print the confirmation page. It works as immediate proof of active status if a seller asks before your paperwork arrives.
Renewing by Mail
If you’d rather use paper, download Form AP-228 from the Comptroller’s website and mail the completed form to the Comptroller in Austin.4Texas Comptroller of Public Accounts. Texas Agricultural and Timber Exemption Forms The form must be signed by the sole owner, a partner, or an officer of the business entity.5Texas Comptroller of Public Accounts. Application for Texas Agricultural and Timber Exemption Registration Number The postmark must fall on or before December 31 of the expiration year. Paper takes longer to process than an online submission, so don’t wait until late December to drop it in the mail.
If Your Business Structure Changed
A straight renewal only works if the entity holding the number hasn’t changed. If you converted a sole proprietorship into an LLC, added partners, or otherwise reorganized since the last renewal, a standard renewal won’t work. You’ll have to submit a new application so the Comptroller can attach the exemption to the correct entity.5Texas Comptroller of Public Accounts. Application for Texas Agricultural and Timber Exemption Registration Number
If Your Number Already Expired
This one catches producers off guard every cycle. The Comptroller does not offer a grace period. Once your registration has expired, the system requires you to file as a new applicant rather than as a renewal.6Texas Comptroller of Public Accounts. Registration and Renewal Agricultural Timber Exemption Application You’ll still use the eSystems portal or Form AP-228, but you’ll select “New Ag/Timber Registration” instead of the renewal option. Until the new number is issued, you cannot claim the exemption at the register.
If a retailer refuses your exemption certificate for any reason, expired number or otherwise, pay the tax and then request a refund directly from the Comptroller.7Texas Comptroller of Public Accounts. Agricultural and Timber Exemptions That refund process is slower and more work than simply keeping your number current, which is the real reason to renew on time.
Confirming the Renewal Went Through
After you submit, verify the result through the Comptroller’s online search tool by entering your 11-digit registration number.8Texas Comptroller of Public Accounts. Ag/Timber Registration Search The database should show your updated expiration date of December 31, 2027 for the current cycle. Online renewals usually appear within a few business days; paper filings take longer.
The Comptroller also mails a confirmation letter and courtesy card to the address on file. If yours doesn’t arrive or you need an extra copy, request a duplicate through the eSystems portal under “Returning Ag/Timber Account Maintenance.”7Texas Comptroller of Public Accounts. Agricultural and Timber Exemptions
Keeping the Number Useful After You Renew
A renewed number is only half the job. To actually buy tax-free, you have to hand each retailer a completed exemption certificate at the point of sale: Form 01-924 for agricultural purchases or Form 01-925 for timber.9Texas Comptroller of Public Accounts. Texas Agricultural Sales and Use Tax Exemption Certificate The certificate carries your registration number, its new expiration date, and your signature. The retailer keeps it. For sellers you buy from regularly, a blanket certificate on file lets future invoices be stamped as exempt with just your signature on each one.
One boundary worth knowing before you assume your renewed number covers everything: it does not cover motor fuel. Gasoline, dyed diesel, and clear diesel each have their own tax rules, and confusing the two systems is a common mistake.7Texas Comptroller of Public Accounts. Agricultural and Timber Exemptions Keep your sales and use tax records, including exemption certificates, receipts, and invoices, for a minimum of four years in case the Comptroller opens an audit.10Texas Comptroller of Public Accounts. Texas Sales and Use Tax Frequently Asked Questions