Texas 2025 - 89th Regular

Texas House Bill HB135 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		89R18892 JBD-F
2	2		By: Button, Noble, Turner, Capriglione, H.B. No. 135
3		-	Meyer~~, et al.~~
4		-
5		-
	3	+	Meyer
	4	+	Substitute the following for H.B. No. 135:
	5	+	By: Capriglione C.S.H.B. No. 135
6	6
7	7
8	8		A BILL TO BE ENTITLED
9	9		AN ACT
10	10		relating to exemptions from sales and use taxes for game animals and
11	11		exotic animals.
12	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	13		SECTION 1. Section 151.316(a), Tax Code, is amended to read
14	14		as follows:
15	15		(a) Subject to Section 151.1551, the following items are
16	16		exempted from the taxes imposed by this chapter:
17	17		(1) horses, mules, and work animals;
18	18		(2) animal life the products of which ordinarily
19	19		constitute food for human consumption;
20	20		(3) feed for farm and ranch animals;
21	21		(4) feed for animals that are held for sale in the
22	22		regular course of business;
23	23		(5) seeds and annual plants the products of which:
24	24		(A) ordinarily constitute food for human
25	25		consumption;
26	26		(B) are to be sold in the regular course of
27	27		business; or
28	28		(C) are used to produce feed for animals exempted
29	29		by this section;
30	30		(6) fertilizers, fungicides, insecticides,
31	31		herbicides, defoliants, and desiccants exclusively used or
32	32		employed on a farm or ranch in the production of:
33	33		(A) food for human consumption;
34	34		(B) feed for animal life; or
35	35		(C) other agricultural products to be sold in the
36	36		regular course of business;
37	37		(7) machinery and equipment exclusively used or
38	38		employed on a farm or ranch in the building or maintaining of roads
39	39		or water facilities or in the production of:
40	40		(A) food for human consumption;
41	41		(B) grass;
42	42		(C) feed for animal life; or
43	43		(D) other agricultural products to be sold in the
44	44		regular course of business;
45	45		(8) machinery and equipment exclusively used in, and
46	46		pollution control equipment required as a result of, the
47	47		processing, packing, or marketing of agricultural products by an
48	48		original producer at a location operated by the original producer
49	49		for processing, packing, or marketing the producer's own products
50	50		if:
51	51		(A) 50 percent or more of the products processed,
52	52		packed, or marketed at or from the location are produced by the
53	53		original producer and not purchased or acquired from others; and
54	54		(B) the producer does not process, pack, or
55	55		market for consideration any agricultural products that belong to
56	56		other persons in an amount greater than five percent of the total
57	57		agricultural products processed, packed, or marketed by the
58	58		producer;
59	59		(9) ice exclusively used by commercial fishing boats
60	60		in the storing of aquatic species including but not limited to
61	61		shrimp, other crustaceans, finfish, mollusks, and other similar
62	62		creatures;
63	63		(10) tangible personal property, including a tire,
64	64		sold or used to be installed as a component part of a motor vehicle,
65	65		machinery, or other equipment exclusively used or employed on a
66	66		farm or ranch in the building or maintaining of roads or water
67	67		facilities or in the production of:
68	68		(A) food for human consumption;
69	69		(B) grass;
70	70		(C) feed for animal life; or
71	71		(D) other agricultural products to be sold in the
72	72		regular course of business;
73	73		(11) machinery and equipment exclusively used in an
74	74		agricultural aircraft operation, as defined by 14 C.F.R. Section
75	75		137.3;
76	76		(12) tangible personal property incorporated into a
77	77		structure that is used for the disposal of poultry carcasses in
78	78		accordance with Section 26.303, Water Code;
79	79		(13) tangible personal property incorporated into or
80	80		attached to a structure that is located on a commercial dairy farm,
81	81		is used or employed exclusively for the production of milk, and is:
82	82		(A) a free-stall dairy barn; or
83	83		(B) a dairy structure used solely for maternity
84	84		purposes; [and]
85	85		(14) telecommunications services exclusively provided
86	86		or used for the navigation of machinery and equipment exclusively
87	87		used or employed on a farm or ranch in the building or maintaining
88	88		of roads or water facilities or in the production of:
89	89		(A) food for human consumption;
90	90		(B) grass;
91	91		(C) feed for animal life; or
92	92		(D) other agricultural products to be sold in the
93	93		regular course of business;
94	94		(15) exotic animals, as defined by Section 23.51; and
95	95		(16) game animals, as described by Section 63.001,
96	96		Parks and Wildlife Code.
97	97		SECTION 2. The change in law made by this Act does not
98	98		affect tax liability accruing before the effective date of this
99	99		Act. That liability continues in effect as if this Act had not been
100	100		enacted, and the former law is continued in effect for the
101	101		collection of taxes due and for civil and criminal enforcement of
102	102		the liability for those taxes.
103	103		SECTION 3. This Act takes effect immediately if it receives
104	104		a vote of two-thirds of all the members elected to each house, as
105	105		provided by Section 39, Article III, Texas Constitution. If this
106	106		Act does not receive the vote necessary for immediate effect, this
107	107		Act takes effect September 1, 2025.