Texas Comptroller of Public Accounts    STAR System


7702L0052D04




February 3, 1977

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*************
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Dear ************:

In reply to your letter dated January 15, 1977, the Comptroller does not
exempt from sales tax the sale of fruit trees.  Fruit trees are exempt
when sold to commercial growers only.  The commercial grower issues an
Exemption Certificate to the seller in lieu of the tax.  Fruit trees 
sold to individuals are taxable.

Fruit trees are perennial (produces in successive years) while vegetable
plants are a seasonal or annual (produces for a single season or year).
Perennial plants are taxable for that reason.

If this office can be of further assistance, call toll free:
1-800-252-5555.

Correspondence concerning this subject should be directed to the Sales
Tax Division, File Reference Finish.

Sincerely,


Eddie C. Washington
Sales Tax Division




ACCESSION NUMBER: 7702L0052D04 
SUPERSEDED: N 
DOCUMENT TYPE: L 
DATE: 02/03/1977
TAX TYPE: SALES