Texas 2025 - 89th Regular

Texas House Bill HB3303 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R8408 JBD-F
2	2	By: Button H.B. No. 3303
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to an exemption from sales and use taxes for exotic
10	10	animals.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 151.316(a), Tax Code, is amended to read
13	13	as follows:
14	14	(a) Subject to Section 151.1551, the following items are
15	15	exempted from the taxes imposed by this chapter:
16	16	(1) horses, mules, and work animals;
17	17	(2) animal life the products of which ordinarily
18	18	constitute food for human consumption;
19	19	(3) feed for farm and ranch animals;
20	20	(4) feed for animals that are held for sale in the
21	21	regular course of business;
22	22	(5) seeds and annual plants the products of which:
23	23	(A) ordinarily constitute food for human
24	24	consumption;
25	25	(B) are to be sold in the regular course of
26	26	business; or
27	27	(C) are used to produce feed for animals exempted
28	28	by this section;
29	29	(6) fertilizers, fungicides, insecticides,
30	30	herbicides, defoliants, and desiccants exclusively used or
31	31	employed on a farm or ranch in the production of:
32	32	(A) food for human consumption;
33	33	(B) feed for animal life; or
34	34	(C) other agricultural products to be sold in the
35	35	regular course of business;
36	36	(7) machinery and equipment exclusively used or
37	37	employed on a farm or ranch in the building or maintaining of roads
38	38	or water facilities or in the production of:
39	39	(A) food for human consumption;
40	40	(B) grass;
41	41	(C) feed for animal life; or
42	42	(D) other agricultural products to be sold in the
43	43	regular course of business;
44	44	(8) machinery and equipment exclusively used in, and
45	45	pollution control equipment required as a result of, the
46	46	processing, packing, or marketing of agricultural products by an
47	47	original producer at a location operated by the original producer
48	48	for processing, packing, or marketing the producer's own products
49	49	if:
50	50	(A) 50 percent or more of the products processed,
51	51	packed, or marketed at or from the location are produced by the
52	52	original producer and not purchased or acquired from others; and
53	53	(B) the producer does not process, pack, or
54	54	market for consideration any agricultural products that belong to
55	55	other persons in an amount greater than five percent of the total
56	56	agricultural products processed, packed, or marketed by the
57	57	producer;
58	58	(9) ice exclusively used by commercial fishing boats
59	59	in the storing of aquatic species including but not limited to
60	60	shrimp, other crustaceans, finfish, mollusks, and other similar
61	61	creatures;
62	62	(10) tangible personal property, including a tire,
63	63	sold or used to be installed as a component part of a motor vehicle,
64	64	machinery, or other equipment exclusively used or employed on a
65	65	farm or ranch in the building or maintaining of roads or water
66	66	facilities or in the production of:
67	67	(A) food for human consumption;
68	68	(B) grass;
69	69	(C) feed for animal life; or
70	70	(D) other agricultural products to be sold in the
71	71	regular course of business;
72	72	(11) machinery and equipment exclusively used in an
73	73	agricultural aircraft operation, as defined by 14 C.F.R. Section
74	74	137.3;
75	75	(12) tangible personal property incorporated into a
76	76	structure that is used for the disposal of poultry carcasses in
77	77	accordance with Section 26.303, Water Code;
78	78	(13) tangible personal property incorporated into or
79	79	attached to a structure that is located on a commercial dairy farm,
80	80	is used or employed exclusively for the production of milk, and is:
81	81	(A) a free-stall dairy barn; or
82	82	(B) a dairy structure used solely for maternity
83	83	purposes; [and]
84	84	(14) telecommunications services exclusively provided
85	85	or used for the navigation of machinery and equipment exclusively
86	86	used or employed on a farm or ranch in the building or maintaining
87	87	of roads or water facilities or in the production of:
88	88	(A) food for human consumption;
89	89	(B) grass;
90	90	(C) feed for animal life; or
91	91	(D) other agricultural products to be sold in the
92	92	regular course of business; and
93	93	(15) exotic animals, as defined by Section 23.51.
94	94	SECTION 2. The change in law made by this Act does not
95	95	affect tax liability accruing before the effective date of this
96	96	Act. That liability continues in effect as if this Act had not been
97	97	enacted, and the former law is continued in effect for the
98	98	collection of taxes due and for civil and criminal enforcement of
99	99	the liability for those taxes.
100	100	SECTION 3. This Act takes effect immediately if it receives
101	101	a vote of two-thirds of all the members elected to each house, as
102	102	provided by Section 39, Article III, Texas Constitution. If this
103	103	Act does not receive the vote necessary for immediate effect, this
104	104	Act takes effect September 1, 2025.