89R18143 TYPED     By: Button H.B. No. 135       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from sales and use taxes for game animals   and exotic animals.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.316(a), Tax Code, is amended to read   as follows:          (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   regular course of business;                (5)  seeds and annual plants the products of which:                      (A)  ordinarily constitute food for human   consumption;                      (B)  are to be sold in the regular course of   business; or                      (C)  are used to produce feed for animals exempted   by this section;                (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;                      (B)  feed for animal life; or                      (C)  other agricultural products to be sold in the   regular course of business;                (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;                      (B)  grass;                      (C)  feed for animal life; or                      (D)  other agricultural products to be sold in the   regular course of business;                (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   if:                      (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   producer;                (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   creatures;                (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;                      (B)  grass;                      (C)  feed for animal life; or                      (D)  other agricultural products to be sold in the   regular course of business;                (11)  machinery and equipment exclusively used in an   agricultural aircraft operation, as defined by 14 C.F.R. Section   137.3;                (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   purposes; [and]                (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;                      (B)  grass;                      (C)  feed for animal life; or                      (D)  other agricultural products to be sold in the   regular course of business;                (15)  game animals, as defined by Section 63.001, Parks   and Wildlife Code; and                (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   the liability for those taxes.          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.