2009 Legislative Agenda

 The Texas Agricultural Aviation Association (TAAA) is the trade association for aerial applicators, more commonly referred to as crop dusters, in Texas. TAAA strongly supports Senate Bill 958 by Senator Glenn Hegar, which will ensure that aircraft used for crop dusting continues to be treated the same as other agricultural equipment and machinery under the state’s Sales Tax Code. Representative Joe Heflin has agreed to file the bill in the House. Since at least the 1960s, the comptroller’s office has consistently held that aircraft used for crop dusting are exempt from the sales and use tax under the “ag exemption” in Chapter 151 of the Texas Tax Code. In 1999, the legislature added a provision exempting machinery or equipment exclusively used in the production of timber from the sales and use tax. There has been concern regarding the requirement that machinery or equipment be “exclusively used” in either agriculture production or timber production. Many aerial applicators use the same equipment to spray for agriculture and timber production, meaning the planes are not exclusively used for agriculture or exclusively used for timber. SB 958 would clarify that machinery and equipment used in an agricultural aviation operation as defined by federal law is exempt from the sales and use tax. The relevant federal definition defines agricultural aircraft operation as “the operation of an aircraft for the purpose of . . . dispensing any other substance intended for plant nourishment, soil treatment, propagation of plant life or pest control; or engaging in dispensing or non-dispensing activities that directly affect agriculture, horticulture, or forest preservation, but not including the dispensing of live insects.” Reference to the federal definition of spray plane activities will eliminate further confusion and expense for our state’s aerial applicators.
 

Legislative Chairman - Mitch Probasco,Texas Commissioner of Agriculture - Todd Staples, TAAA President - Will Garrett, Immediate Past President - Scott Nolen on a recent capitol visit.

Texas Rulings 

•   Tax Exemption Ruling
•   Applicator Recertification Ruling  

Articles of Interest  

Pesticide Critics Send Wish List to Obama

Fuel Tax Article

House Rules Analysis 1/2009

Part of the Lone Star State Now the Driest Region 2/2009

Farm Bureau Highlights the Drought of 2009 3/2009

Boll Weevil Update 3/2009

FMC Response to the CBS 60 Minutes Story Regarding Furadan 3/2009

Quick Links 

US Legislature Online

• US House of Representatives
• US Senate

 Texas Legislature Online

• TX House of Representatives
• TX Senate

Department of Agriculture

• US Dept of Agriculture
• TX Dept of Agriculture