Aerial Wildlife Management

Selling a gunner’s seat on an aircraft used in agriculture operations to a person who will participate in predator control is subject to Texas sales and used tax. Seller must obtain a Texas sales and use tax permit, collect and remit the tax.

The purchase of an aircraft, by the provider of an amusement service, used to provide predator control is exempt from tax if it is bought for exclusive use in agricultural activities.

Qualifying activities are:
• Predator control
• Wildlife or livestock capture
• Wildlife or livestock surveys
• Census counts of wildlife or livestock
• Animal or plant health inspection services
• Crop dusting, pollination or seeding.

Aircraft owner must maintain flight records for all uses of aircraft.

Any use for nonagricultural purposes will result in loss of exemption.

Exemption also applies to repair and replacement parts for the aircraft and repair labor. It does not apply to firearms, ammunition or other machinery or equipment used on or with the aircraft. An aircraft operator performing crop dusting or other operations classified as agricultural may obtain an AG/Timber number and then claim an exemption on chemicals and other equipment used exclusively to perform agricultural services.