In the Texas 82nd Regular Legislative Session, a bill passed (House Bill 268) which requires a person claiming an exemption from sales tax on items used in the production of agricultural and timber products to have a registration number. The Comptroller of Public Accounts will provide a registration number to individuals upon their successful application for registration.

Beginning Jan. 1, 2012, persons claiming an exemption from sales tax on the purchase of certain items used in the production of agricultural and timber products must provide a registration number issued by the Comptroller of Public Accounts on the exemption certificate issued to the seller. Also beginning Jan. 1, 2012, purchasers claiming an exemption on qualifying items used in the production of food or other agricultural products are required to issue the new Texas Agricultural Sales and Use Tax Exemption certificate.