Bill > HB135

This bill amends the Texas Tax Code to expand sales and use tax exemptions to include exotic animals (as defined in Section 23.51) and game animals (as described in Section 63.001 of the Parks and Wildlife Code). Currently, the Tax Code provides numerous exemptions for agricultural and farm-related items, and this bill adds two new categories to that list. The bill specifies that these new exemptions will be added as items 15 and 16 to the existing list of tax-exempt items, which already includes things like horses, work animals, feed for farm animals, and agricultural equipment. The legislation includes a standard provision stating that the change in law 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 immediate effect vote. This change appears designed to provide tax relief for owners or businesses dealing with exotic and game animals, aligning with the existing tax exemptions for other agricultural and animal-related items.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB135