TX HB3303

Adds exotic animals to the list of items exempt from Texas state sales and use taxes, with "exotic animals" defined according to Section 23.51 of the Tax Code

Amends Section 151.316(a) of the Tax Code by adding exotic animals as the 15th category of agricultural exemptions, alongside existing exemptions for horses, mules, work animals, and animals whose products constitute food for human consumption

Specifies that the exemption does not apply retroactively; any tax liability incurred before the effective date remains enforceable under prior law

Takes effect immediately upon receiving a two-thirds vote from both legislative chambers; otherwise takes effect September 1, 2025