LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION March 24, 2025 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB135 by Button (relating to exemptions from sales and use taxes for game animals and exotic animals.), Committee Report 1st House, Substituted No significant fiscal implication to the State is anticipated. The bill would amend Tax Code, Chapter 151.316(a) (Agricultural Items) to include game animals, whether indigenous or exotic, in the items exempt from the state sales and use tax.The bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2025.The bill would represent codification of common industry and comptroller enforcement practice, treating sales of game animals as sales of exempt food animals. Consequently, the bill would not have significant revenue implications. Local Government ImpactNo significant fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
March 24, 2025
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB135 by Button (relating to exemptions from sales and use taxes for game animals and exotic animals.), Committee Report 1st House, Substituted
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB135 by Button (relating to exemptions from sales and use taxes for game animals and exotic animals.), Committee Report 1st House, Substituted
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
HB135 by Button (relating to exemptions from sales and use taxes for game animals and exotic animals.), Committee Report 1st House, Substituted
HB135 by Button (relating to exemptions from sales and use taxes for game animals and exotic animals.), Committee Report 1st House, Substituted
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Tax Code, Chapter 151.316(a) (Agricultural Items) to include game animals, whether indigenous or exotic, in the items exempt from the state sales and use tax.The bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2025.The bill would represent codification of common industry and comptroller enforcement practice, treating sales of game animals as sales of exempt food animals. Consequently, the bill would not have significant revenue implications.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD
JMc, KK, SD