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Ezel / Tax Rulings / TX
TX 8610L0766C13 Sales and/or Use Tax (State,Local,MTA) 1986-10-23

Was horse feed subject to Texas sales tax when used for work, pleasure, show, parade, trail-riding, 4-H, or breeding horses?

Short answer: No. The Comptroller said feed sold for horses was not taxable across all the listed uses.

Apply this to your situation

This page answers the general question as of 1986. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1986
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This 1986 Texas Comptroller letter states that feed sold for horses was nontaxable across the listed uses. Feed, animal, agricultural, pet, breeding, show, registration, certificate, and local-tax rules may have changed or differ for supplements, medicines, or other products. STAR documents may no longer represent current policy even when not marked superseded. Identities are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Texas Comptroller said feed sold for horses was not taxable.

The answer covered work horses on farms and ranches, pleasure horses, show or parade horses, 4-H projects, trail-riding club horses, and horses kept on breeding farms for resale.

What this means for you

The letter gave one broad result for horse feed rather than limiting nontaxability to agricultural work or breeding use.

Common questions

Was feed for work horses taxable? No.

Was feed for pleasure or show horses taxable? No.

Was feed for breeding horses taxable? No.

Citations and references

  • The letter cited no numbered statute or Comptroller rule.

Source

Original ruling text

October 23, 1986

Dear ***:

I have received your recent letter concerning tax on horse feed; below
are your questions and our answers.

1) Are horse feeds taxable for work horses on farms and/or ranches?
Answer: No.

2) Are horse feeds taxable for pleasure horses?
Answer: No.

3) Are horse feeds taxable for horses uses for show or parade
purposes, such as projects in 4-H programs or trail riding club, etc.?
Answer: No.

4) Are horse feeds taxable when used for horses on breeding farms for
the sole purpose of resale?
Answer: No.

5) Are horse feeds taxable for any use and if so, please explain those
uses?
Answer: Feed sold for horses is not taxable.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

If you have any questions or need more information, please call us at
1-800-252-5555 toll free from anywhere in Texas. The regular number is
512/463-4600. You may write us at the Tax Administration Division.

Sincerely,

Tax Policy Section
Tax Administration Division

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