HB 1632

AN ACT relating to an exemption from sales and use taxes for animal food

House Bill González, Mary | Flores
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

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Fiscal Note

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What This Bill Does

Exempts animal food intended for domesticated animals from sales and use taxes in Texas. The tax exemption will apply to pet food, livestock feed, and other food products for domesticated animals, reducing costs for pet owners, farmers, and agricultural businesses. The exemption takes effect on September 1, 2025, and does not apply to tax liabilities that accrued before that date.

Subject Areas

Bill Text

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
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 September 1, 2025.

Bill History

filed

Bill filed: AN ACT relating to an exemption from sales and use taxes for animal food