Relating to exemptions from sales and use taxes for game animals and exotic animals.

HB 135 exempts the purchase and sale of game animals (such as deer and elk) and exotic animals (like reptiles or big cats) from Texas sales and use taxes. This means businesses and individuals involved in trading these animals - such as breeders, pet stores, or hunters - no longer pay state sales tax on these transactions. The bill amends the Texas Tax Code to add these animals as a new category of exempt items, similar to existing agricultural exemptions for feed or farm equipment. This directly reduces tax costs for the wildlife trade and pet industries while aligning with broader agricultural tax policies.