Exempts game animals and exotic animals from sales and use taxes in Texas.

This bill amends the Texas Tax Code to exempt game animals and exotic animals from sales and use taxes. The exemption applies to animals defined by the Parks and Wildlife Code and other specified animals. The change does not affect tax liabilities accruing before the effective date of the Act.

Exempts game animals and exotic animals from sales and use taxes in Texas.

This bill amends the Texas Tax Code to exempt game animals and exotic animals from sales and use taxes. The exemption applies to animals defined by the Parks and Wildlife Code and other specified animals. The change does not affect tax liabilities accruing before the effective date of the Act.