Senate Bill No. 2410 proposes an amendment to the Texas Tax Code to exempt game animals and exotic animals from sales and use taxes. Specifically, the bill adds new categories to the list of exempt items under Section 151.316(a), including game animals as defined by Section 63.001 of the Parks and Wildlife Code, and exotic animals as defined by Section 23.51. This amendment aims to provide tax relief for individuals and businesses involved in the sale or use of these types of animals.

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 tax obligations remain enforceable under the former law. The Act is set to take effect immediately upon receiving a two-thirds 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)