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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from sales and use taxes for animal food |
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intended for consumption by domesticated animals. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.360 to read as follows: |
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Sec. 151.360. ANIMAL FOOD INTENDED FOR CONSUMPTION BY |
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DOMESTICATED ANIMALS. Animal food that is intended for consumption |
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by domesticated animals is exempted from the taxes imposed by this |
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chapter. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2025. |