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Ezel / Tax Rulings / TX
TX 8703L0807B09 Sales and/or Use Tax (State,Local,MTA) 1987-03-04

Were a Texas beekeeper's sales of honey, hive-based pollination services, and sideline bee equipment subject to sales tax?

Short answer: Honey sales and pollination services furnished by moving beehives were not taxable, but sales of sideline bee equipment were taxable and required a sales-tax permit.

Apply this to your situation

This page answers the general question as of 1987. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1987
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 1987 Texas Comptroller letter distinguishes honey and hive-movement pollination services from taxable sideline bee equipment. Product, agricultural-service, permit, unemployment-tax, and local-tax rules may have changed or differ under other facts. STAR documents may no longer represent current policy even when not marked superseded.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 sales of honey and pollination services furnished by moving beehives were not taxable. Sales of sideline bee equipment were taxable.

Because the beekeeper sold taxable equipment, the agency said it would mail an application for a permit to collect and remit sales tax. The letter separately directed the taxpayer to the Texas Employment Commission for unemployment-tax information but did not decide that issue.

What this means for you

A beekeeping business could have both nontaxable and taxable revenue. Under the letter, honey and the described pollination service did not trigger sales tax, while equipment sales did and required collection procedures.

Common questions

Were honey sales taxable? No.

Were pollination services taxable? Not when furnished through the movement of beehives.

Were sideline bee-equipment sales taxable? Yes.

Did the letter decide unemployment-tax liability? No. It referred the taxpayer to the Texas Employment Commission.

Citations and references

  • The letter cited no numbered statute or Comptroller rule.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

BOB BULLOCK
Comptroller March 4, 1987

Dear ***:

Thank you for your recent letter concerning a sales tax permit for
****.

Sales of honey and pollination services furnished through the movement of
bee
hives are not taxable. The sale of sideline bee equipment is taxable.
An
application for a permit to collect and remit sales tax will be mailed to
you
under separate cover.

You should contact the Texas Employment Commission for information about
unemployment taxes. The address is TEC Building, 15th and Congress,
Austin, TX 78778.

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

Please feel free to contact me if you have additional questions. You may
write me, call toll free 1-800-252-5555 from anywhere in Texas or phone
512/463-4600.

Sincerely,
Julie Pesl
Tax Policy Section
Tax Administration Division

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