Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.72 - Trailers, Farm Machines, and Timber Machines

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Bunkhouse--A house trailer designed to be used as sleeping accommodations for
				  multiple persons, such as a work crew, but not as a single-family
				  residence.
(2) Farm or ranch--One
				  or more tracts of land used, either wholly or in part, in the production of
				  crops, livestock, and/or other agricultural products held for sale in the
				  regular course of business. The term includes feed lots, dairy farms, poultry
				  farms, commercial orchards, commercial nurseries, and similar commercial
				  agricultural operations that are original producers of agricultural products.
				  The term does not include, among other operations, home gardens, wildlife
				  management, and timber operations.
(3) Farm machine--A self-propelled motor
				  vehicle specially adapted for, and whose primary use is in, the production of
				  crops or rearing of livestock, including poultry or use in feedlots. The term
				  includes a self-propelled motor vehicle specially adapted for distributing and
				  applying plant-food materials, agricultural chemicals, or feed for livestock.
				  The term does not include pickup trucks or any self-propelled motor vehicle
				  specifically designed, or specially adapted, to transport property other than
				  the property being applied or for the sole purpose of transporting or setting
				  in place agricultural products, plant-food materials, agricultural chemicals,
				  or feed for livestock. Examples of farm machines include, but are not limited
				  to, a truck cab chassis with a tank and equipment designed to apply liquid
				  fertilizer, a truck cab chassis with a hopper and auger designed to distribute
				  feed in a feedlot, and a truck modified with a flat bed, feed distributor, and
				  hay bale roll-out distribution device. A flat bed 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 is an example of a
				  vehicle that does not qualify as a farm machine.
(4) Farm trailer--A trailer or semitrailer
				  designed and whose primary use is as a farm or ranch vehicle. The term does not
				  include a motor vehicle designed for human habitation, including, but not
				  limited to, any vehicle designed for sleeping, dressing, lounging, restroom
				  use, or meal preparation, even though the vehicle may also be used to transport
				  livestock or agricultural products.
(5) House trailer--This term has the meaning
				  given in §
											3.481
				  of this title (relating to Imposition and Collection of Manufactured Housing
				  Tax) referring to Subchapter T of this chapter (relating to Manufactured
				  Housing Sales and Use Tax).
(6)
				  Installation or set-up--Activities associated with the sale of a trailer, as
				  defined in this section, including, but not limited to, spotting the trailer;
				  preparing the foundation; placing, leveling, blocking, and anchoring the
				  trailer; connecting sewer, water, electricity, and other utilities; and
				  installing under skirting, awnings, and steps.
(7) Mobile office--This term has the meaning
				  given in §
											3.306
				  of this title (relating to Sales of Mobile Offices, Oilfield Portable Units,
				  Portable Buildings, Prefabricated Buildings, and Ready-Built Homes).
(8) Oilfield portable unit--This term has the
				  meaning given in §
											3.306
				  of this title.
(9) Park model--This
				  term has the meaning given in §
											3.481
				  of this title.
(10) Primary
				  use--Use of at least 80% of a motor vehicle's operating time.
(11) Timber machine--A self-propelled motor
				  vehicle specially adapted to perform a specialized function for use primarily
				  in timber operations, such as land preparation, planting, maintenance, and
				  harvesting of trees. The term does not include any self-propelled motor vehicle
				  specifically designed or adapted for the primary use of transporting timber or
				  timber products, including a self-propelled motor vehicle designed to transport
				  cargo and adapted with a cargo-loading device. The term also does not include
				  field service vehicles, such as those used to fuel or maintain other vehicles
				  or crew vehicles.
(12) Timber
				  operations--The production of timber, meaning the activities to prepare the
				  production site or to plant, cultivate, or harvest commercial timber that will
				  be sold in the regular course of business.
(13) Timber trailer--A trailer designed for
				  and used primarily in a timber operation.
(14) Trailer--A vehicle without automotive
				  power that is designed for human habitation or for carrying property upon a
				  permanent chassis with wheels, axles, and a towing device, and that is designed
				  to be drawn by a self-propelled motor vehicle. The term includes, but is not
				  limited to, semitrailers, vans, flatbeds, tanks, dumpsters, trailers sold
				  unassembled in a kit, dollies, jeeps, stingers, auxiliary axles, converter
				  gears, bunkhouses, travel trailers, park models, and house trailers. The term
				  does not include a unit designed to be towed by a self-propelled vehicle that
				  meets the definition of moveable specialized equipment in §
											3.88
				  of this title (relating to Moveable Specialized Equipment and Off-Road
				  Vehicles); mobile offices, as defined in this section; manufactured homes, as
				  defined by Tax Code, §
											158.002; oilfield
				  portable units, as defined in this section; or portable buildings,
				  prefabricated buildings, and ready-built homes, as defined in §
											3.306
				  of this title.
(15) Travel trailer
				  or recreational trailer--A trailer designed for human habitation as temporary
				  living quarters in connection with recreational, camping, travel, or seasonal
				  use that:
(A) is not designed to be used as a
				  permanent dwelling;
(B) is less
				  than eight feet six inches in width and 45 feet in length in the traveling mode
				  and contains plumbing, heating, and electrical systems that may be operated
				  without connection to outside utilities; and
(C) is not a utility trailer, enclosed
				  trailer, or other trailer that is not designed for human habitation as its
				  primary function.