H.B. No. 3303 proposes an amendment to the Texas Tax Code to include an exemption from sales and use taxes for exotic animals. Specifically, the bill adds a new category under Section 151.316(a) that states exotic animals, as defined by Section 23.51, will be exempt from these taxes. This addition is part of a broader list of exemptions that already includes various agricultural items and services, such as horses, feed for farm animals, and machinery used in agricultural operations.

The bill clarifies that the changes made do not retroactively affect tax liabilities that accrued before the effective date of the Act, ensuring that previous tax obligations remain enforceable under the former law. The Act is set to take effect immediately upon receiving a two-thirds majority vote from both houses of the legislature, or on September 1, 2025, if such a vote is not achieved.

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