Bill > HB3303

This bill amends the Texas Tax Code to add exotic animals to the list of items exempt from sales and use taxes. Specifically, the bill adds a new provision (subsection 15) to Section 151.316(a), which already provides tax exemptions for various agricultural and farm-related items such as horses, work animals, animal feed, and agricultural equipment. The term "exotic animals" is referenced as being defined in Section 23.51 of the Texas Tax Code, though the specific definition is not provided in this bill text. The bill includes a standard provision stating that the change does not affect tax liabilities that accrued before the effective date, meaning existing tax obligations remain unchanged. The bill will take effect immediately if it receives a two-thirds vote in both legislative chambers, or on September 1, 2025, if it does not receive the required supermajority vote. The primary purpose appears to be providing a sales and use tax exemption for exotic animals, potentially to support exotic animal businesses or owners in Texas.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB3303