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(a) There are exempted from the tax imposed by this chapter bins used exclusively as containers in transporting fruit or vegetables from the field or place of harvest to a location where the items are processed, packaged, or marketed.
(b) There are exempted from the tax imposed by this chapter poultry cages used exclusively as containers in transporting poultry from a poultry farm to a location where the poultry is processed, packaged, or marketed.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.342. Agribusiness Items - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-342/
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