By Alexander                                          H.B. No. 2233
         76R7616 DAK-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to exempting items used exclusively for wildlife
 1-3     management from the sales tax.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 151.316(a), Tax Code, is amended to read
 1-6     as follows:
 1-7           (a)  The following items are exempted from the taxes imposed
 1-8     by this chapter:
 1-9                 (1)  horses, mules, and work animals;
1-10                 (2)  animal life the products of which ordinarily
1-11     constitute food for human consumption;
1-12                 (3)  feed for farm and ranch animals;
1-13                 (4)  feed for animals that are held for sale in the
1-14     regular course of business;
1-15                 (5)  seeds and annual plants the products of which:
1-16                       (A)  ordinarily constitute food for human
1-17     consumption;
1-18                       (B)  are to be sold in the regular course of
1-19     business; or
1-20                       (C)  are used to produce feed for animals
1-21     exempted by this section;
1-22                 (6)  fertilizers, fungicides, insecticides, herbicides,
1-23     defoliants, and desiccants exclusively used or employed on a farm
1-24     or ranch in the production of:
 2-1                       (A)  food for human consumption;
 2-2                       (B)  feed for animal life; or
 2-3                       (C)  other agricultural products to be sold in
 2-4     the regular course of business;
 2-5                 (7)  machinery and equipment exclusively used or
 2-6     employed on a farm or ranch in the building or maintaining of roads
 2-7     or water facilities or in the production of:
 2-8                       (A)  food for human consumption;
 2-9                       (B)  grass;
2-10                       (C)  feed for animal life; or
2-11                       (D)  other agricultural products to be sold in
2-12     the regular course of business;
2-13                 (8)  machinery and equipment exclusively used in, and
2-14     pollution control equipment required as a result of, the
2-15     processing, packing, or marketing of agricultural products by an
2-16     original producer at a location operated by the original producer
2-17     for processing, packing, or marketing the producer's own products
2-18     if:
2-19                       (A)  50 percent or more of the products
2-20     processed, packed, or marketed at or from the location are produced
2-21     by the original producer and not purchased or acquired from others;
2-22     and
2-23                       (B)  the producer does not process, pack, or
2-24     market for consideration any agricultural products that belong to
2-25     other persons in an amount greater than five percent of the total
2-26     agricultural products processed, packed, or marketed by the
2-27     producer;  [and]
 3-1                 (9)  ice exclusively used by commercial fishing boats
 3-2     in the storing of aquatic species including but not limited to
 3-3     shrimp, other crustaceans, finfish, mollusks, and other similar
 3-4     creatures; and
 3-5                 (10)  items exclusively used or employed on a farm or
 3-6     ranch in the management of wildlife.
 3-7           SECTION 2.  (a)  This Act takes effect on the first day of
 3-8     the first calendar quarter beginning on or after the date that it
 3-9     may take effect under Section 39, Article III, Texas Constitution.
3-10           (b)  The change in law made by this Act does not affect taxes
3-11     imposed before the effective date of this Act, and the law in
3-12     effect before the effective date of this Act is continued in effect
3-13     for purposes of the liability for and collection of those taxes.
3-14           SECTION 3.  The importance of this legislation and the
3-15     crowded condition of the calendars in both houses create an
3-16     emergency and an imperative public necessity that the
3-17     constitutional rule requiring bills to be read on three several
3-18     days in each house be suspended, and this rule is hereby suspended,
3-19     and that this Act take effect and be in force according to its
3-20     terms, and it is so enacted.