NEW REQUIREMENTS ON SALES TAX EXEMPTIONS
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 January 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.
AgriLife Extension agents should make their local clientele aware of the new requirements and where additional information can be found. Agents will receive a PowerPoint presentation with the basic information. The web site below has details regarding the new requirements.
The application for a registration number should take less than 10 minutes to complete. Online registration began Oct. 3, at www.getreadytexas.org. Online applicants will receive a registration number immediately. If you prefer, you may download a paper application form from the website or call 1-800-252-5555 to receive a form by mail.
http://window.state.tx.us/taxinfo/agriculture/
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LADDER SAFETY
Agricultural workers are likely to use ladders year round to perform routine maintenance, access materials, or seasonally to harvest from trees. It is easy to take this simple piece of equipment for granted, but workers have been seriously injured in falls from ladders. Before scaling the rungs, first consider which type of ladder is appropriate for the job.
Ladder Weight Classes:
- Industrial- Heavy-duty with a load capacity of 250 lbs.
- Commercial- Medium-duty with a load capacity of 225 lbs.
- Household- Light-duty with a load capacity of 200 lbs.
After selecting the right ladder, follow the four-to-one rule for placement. This rule means that the base of the ladder should be one foot away from what the ladder leans against for every four feet in height to the point where the ladder rests.
Lastly, consider these ladder safety tips.
L-Don’t Lean a ladder against a movable object.
A-Always face the ladder and hold on with both hands.
D-Don’t use ladders in strong winds.
D-Don’t place ladders in front of Doors.
E-Electricity and metal ladders don’t mix. Never work with a metal ladder around power lines.
R-Never stand on the top 3 Rungs of a ladder.
S-Stay centered between the rails of the ladder.
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LIVESTOCK PRODUCERS
The noninsured crop disaster assistance program (NAP) is a federally funded program that helps producer reduce their risk when growing food and fiber crops, specialty crops and crops for livestock feed. These benefits are only available for crops for which the catastrophic level of crop insurance is not available for the crop. Application for coverage must be filed by the applicable crop’s application closing date. The final date to purchase Noninsured crop Disaster Assistance Program (NAP) coverage for 2012 native and improved grass for hay, grazing or seed use is December 1st, 2011. The application and service fee is $250 per crop, up to $750 per county, and not to exceed a total of $1875 per producer for individuals with farming interests in multiple counties. The application and service fee must be filed by December 1st, 2011. Limited resource producers may request a waiver for service fees. NAP losses must be reported within 15 days of a disaster event or the date the loss becomes apparent.
The following disaster assistance programs have covered losses due to natural disasters beginning in crop year 2008 and ending in 2011, these programs end on September 30, 2011.
- Emergency Assistance for livestock, honey bees, and farm-raised fish (ELAP)
- Livestock Forage Disaster Program (LFP)
- Livestock Indemnity Program (LIP)
- Supplemental Revenue Assistance Payments (SURE) Program
- Tree Assistance program (TAP)
To Be eligible for these programs, producer must obtain a policy or plan of insurance under the federal crop insurance act (FCIA) at a minimum CAT level for all insurable crops, and NAP cover for non-insurable crops under SURE, TAP, and ELAP. LFP will be available to producers on a per acreage of coverage/insurance thru NAP or Rainfall insurance. Producers who do not purchase the required coverage will not be eligible for benefits unless an exception applies. The exception allows certain waivers for “Socially Disadvantaged Farmers and Ranchers”, and well as “limited Resource Farmers and Ranchers” and “Beginning Farmers and Ranchers”. Losses must be due to a weather event that occurs on or before Sept. 30th, 2011.
Dates and Deadlines
Sure: 2009 crops closed, 2010 begins fall of 2011, 2011 begins the fall of 2012
LFP: For 2011 application deadline Jan. 30th, 2012
LIP/ELAP: File notice of loss within 30 days of loss or loss is apparent, but no later than Dec. 29, 2011.
TAP: file notice of loss within 90 days of when loss is appa
