HB 135

relating to an exemption from sales and use taxes for game animals
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 151.316(a), Tax Code, is amended to read
(a)  Subject to Section 151.1551, the following items are
exempted from the taxes imposed by this chapter:
(1)  horses, mules, and work animals;
(2)  animal life the products of which ordinarily
constitute food for human consumption;
(3)  feed for farm and ranch animals;
(4)  feed for animals that are held for sale in the
(5)  seeds and annual plants the products of which:
(A)  ordinarily constitute food for human
(B)  are to be sold in the regular course of
(C)  are used to produce feed for animals exempted
(6)  fertilizers, fungicides, insecticides,
herbicides, defoliants, and desiccants exclusively used or
employed on a farm or ranch in the production of:
(A)  food for human consumption;
(C)  other agricultural products to be sold in the
(7)  machinery and equipment exclusively used or
employed on a farm or ranch in the building or maintaining of roads
or water facilities or in the production of:
(A)  food for human consumption;
(D)  other agricultural products to be sold in the
(8)  machinery and equipment exclusively used in, and
pollution control equipment required as a result of, the
processing, packing, or marketing of agricultural products by an
original producer at a location operated by the original producer
for processing, packing, or marketing the producer's own products
(A)  50 percent or more of the products processed,
packed, or marketed at or from the location are produced by the
original producer and not purchased or acquired from others; and
(B)  the producer does not process, pack, or
market for consideration any agricultural products that belong to
other persons in an amount greater than five percent of the total
agricultural products processed, packed, or marketed by the
(9)  ice exclusively used by commercial fishing boats
in the storing of aquatic species including but not limited to
shrimp, other crustaceans, finfish, mollusks, and other similar
(10)  tangible personal property, including a tire,
sold or used to be installed as a component part of a motor vehicle,
machinery, or other equipment exclusively used or employed on a
farm or ranch in the building or maintaining of roads or water
facilities or in the production of:
(A)  food for human consumption;
(D)  other agricultural products to be sold in the
(11)  machinery and equipment exclusively used in an
agricultural aircraft operation, as defined by 14 C.F.R. Section
(12)  tangible personal property incorporated into a
structure that is used for the disposal of poultry carcasses in
accordance with Section 26.303, Water Code;
(13)  tangible personal property incorporated into or
attached to a structure that is located on a commercial dairy farm,
is used or employed exclusively for the production of milk, and is:
(A)  a free-stall dairy barn; or
(B)  a dairy structure used solely for maternity
(14)  telecommunications services exclusively provided
or used for the navigation of machinery and equipment exclusively
used or employed on a farm or ranch in the building or maintaining
of roads or water facilities or in the production of:
(A)  food for human consumption;
(D)  other agricultural products to be sold in the
(15)  game animals, as defined by Section 63.001, Parks
(16)  exotic animals, as defined by Section 23.51.
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
SECTION 3.  This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution.  If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.