The bill amends Section 151.316(a) of the Texas Tax Code to include an exemption from sales and use taxes for exotic animals, as defined by Section 23.51. This addition is marked as (15) exotic animals, as defined by Section 23.51.. The bill also removes a provision regarding telecommunications services related to agricultural operations, indicated by the deletion of and before the new insertion. Additionally, the bill clarifies that the changes in tax law will not affect any tax liabilities that accrued before the effective date of the Act, ensuring that previous laws remain in effect for the collection and enforcement of those taxes. The Act will take effect immediately if it receives a two-thirds vote from both houses of the legislature; otherwise, it will become effective on September 1, 2025.

Statutes affected:
Introduced: Tax Code 151.316 (Tax Code 151)