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.