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TX HB135

Bill

Status

Passed

5/13/2025

Primary Sponsor

Angie Button

Click for details

Origin

House of Representatives

89th Legislature Regular Session

AI Summary

  • Adds exotic animals (as defined by Tax Code Section 23.51) to the list of items exempt from Texas sales and use taxes

  • Adds game animals (as described by Parks and Wildlife Code Section 63.001) to the list of items exempt from Texas sales and use taxes

  • Tax exemption does not apply retroactively; any tax liability accrued before the effective date remains enforceable under prior law

  • Takes effect immediately if passed by two-thirds vote of both legislative chambers; otherwise takes effect September 1, 2025

  • Passed the House on April 2, 2025 (118-27) and the Senate on May 1, 2025 (27-4)

Legislative Description

Relating to exemptions from sales and use taxes for game animals and exotic animals.

Taxation

Last Action

Effective immediately

5/13/2025

Committee Referrals

Finance4/3/2025
Ways & Means3/12/2025

Full Bill Text

No bill text available