89R6022 CJD-D
By: González of El Paso H.B. No. 1632
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from sales and use taxes for animal food
intended for consumption by domesticated animals.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.360 to read as follows:
Sec. 151.360. ANIMAL FOOD INTENDED FOR CONSUMPTION BY
DOMESTICATED ANIMALS. Animal food that is intended for consumption
by domesticated animals is exempted from the taxes imposed by this
chapter.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2025.