H.B. No. 135 amends Section 151.316(a) of the Texas Tax Code to expand the list of items exempt from sales and use taxes to include exotic animals and game animals. Specifically, the bill adds two new exemptions: (15) exotic animals, as defined by Section 23.51, and (16) game animals, as described by Section 63.001 of the Parks and Wildlife Code. This change aims to provide tax relief for individuals and businesses involved in the sale or care of these animals.

The bill clarifies that the changes in tax exemptions 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 will take effect immediately if it receives a two-thirds majority 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)
House Committee Report: Tax Code 151.316 (Tax Code 151)
Engrossed: Tax Code 151.316 (Tax Code 151)
Senate Committee Report: Tax Code 151.316 (Tax Code 151)
Enrolled: Tax Code 151.316 (Tax Code 151)