Texas 2025 - 89th Regular

Texas Senate Bill SB2410 Compare Versions

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

Old	New	Differences
1	1	By: Campbell S.B. No. 2410
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6	6	A BILL TO BE ENTITLED
7	7	AN ACT
8	8	relating to an exemption from sales and use taxes for game animals
9	9	and exotic animals.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 151.316(a), Tax Code, is amended to read
12	12	as follows:
13	13	(a) Subject to Section 151.1551, the following items are
14	14	exempted from the taxes imposed by this chapter:
15	15	(1) horses, mules, and work animals;
16	16	(2) animal life the products of which ordinarily
17	17	constitute food for human consumption;
18	18	(3) feed for farm and ranch animals;
19	19	(4) feed for animals that are held for sale in the
20	20	regular course of business;
21	21	(5) seeds and annual plants the products of which:
22	22	(A) ordinarily constitute food for human
23	23	consumption;
24	24	(B) are to be sold in the regular course of
25	25	business; or
26	26	(C) are used to produce feed for animals exempted
27	27	by this section;
28	28	(6) fertilizers, fungicides, insecticides,
29	29	herbicides, defoliants, and desiccants exclusively used or
30	30	employed on a farm or ranch in the production of:
31	31	(A) food for human consumption;
32	32	(B) feed for animal life; or
33	33	(C) other agricultural products to be sold in the
34	34	regular course of business;
35	35	(7) machinery and equipment exclusively used or
36	36	employed on a farm or ranch in the building or maintaining of roads
37	37	or water facilities or in the production of:
38	38	(A) food for human consumption;
39	39	(B) grass;
40	40	(C) feed for animal life; or
41	41	(D) other agricultural products to be sold in the
42	42	regular course of business;
43	43	(8) machinery and equipment exclusively used in, and
44	44	pollution control equipment required as a result of, the
45	45	processing, packing, or marketing of agricultural products by an
46	46	original producer at a location operated by the original producer
47	47	for processing, packing, or marketing the producer's own products
48	48	if:
49	49	(A) 50 percent or more of the products processed,
50	50	packed, or marketed at or from the location are produced by the
51	51	original producer and not purchased or acquired from others; and
52	52	(B) the producer does not process, pack, or
53	53	market for consideration any agricultural products that belong to
54	54	other persons in an amount greater than five percent of the total
55	55	agricultural products processed, packed, or marketed by the
56	56	producer;
57	57	(9) ice exclusively used by commercial fishing boats
58	58	in the storing of aquatic species including but not limited to
59	59	shrimp, other crustaceans, finfish, mollusks, and other similar
60	60	creatures;
61	61	(10) tangible personal property, including a tire,
62	62	sold or used to be installed as a component part of a motor vehicle,
63	63	machinery, or other equipment exclusively used or employed on a
64	64	farm or ranch in the building or maintaining of roads or water
65	65	facilities or in the production of:
66	66	(A) food for human consumption;
67	67	(B) grass;
68	68	(C) feed for animal life; or
69	69	(D) other agricultural products to be sold in the
70	70	regular course of business;
71	71	(11) machinery and equipment exclusively used in an
72	72	agricultural aircraft operation, as defined by 14 C.F.R. Section
73	73	137.3;
74	74	(12) tangible personal property incorporated into a
75	75	structure that is used for the disposal of poultry carcasses in
76	76	accordance with Section 26.303, Water Code;
77	77	(13) tangible personal property incorporated into or
78	78	attached to a structure that is located on a commercial dairy farm,
79	79	is used or employed exclusively for the production of milk, and is:
80	80	(A) a free-stall dairy barn; or
81	81	(B) a dairy structure used solely for maternity
82	82	purposes; [and]
83	83	(14) telecommunications services exclusively provided
84	84	or used for the navigation of machinery and equipment exclusively
85	85	used or employed on a farm or ranch in the building or maintaining
86	86	of roads or water facilities or in the production of:
87	87	(A) food for human consumption;
88	88	(B) grass;
89	89	(C) feed for animal life; or
90	90	(D) other agricultural products to be sold in the
91	91	regular course of business;
92	92	(15) game animals, as defined by Section 63.001, Parks
93	93	and Wildlife Code; and
94	94	(16) exotic animals, as defined by Section 23.51.
95	95	SECTION 2. The change in law made by this Act does not
96	96	affect tax liability accruing before the effective date of this
97	97	Act. That liability continues in effect as if this Act had not been
98	98	enacted, and the former law is continued in effect for the
99	99	collection of taxes due and for civil and criminal enforcement of
100	100	the liability for those taxes.
101	101	SECTION 3. This Act takes effect immediately if it receives
102	102	a vote of two-thirds of all the members elected to each house, as
103	103	provided by Section 39, Article III, Texas Constitution. If this
104	104	Act does not receive the vote necessary for immediate effect, this
105	105	Act takes effect September 1, 2025.