Relating to an exemption from sales and use taxes for exotic animals.

HB 3303 would exempt sales and use taxes on exotic animals in Texas. This means buyers of non-domesticated animals (such as reptiles, big cats, or other non-traditional pets) would no longer pay state sales tax when purchasing these animals. The bill amends Texas Tax Code Section 151.316(a) to add "exotic animals" as a new tax-exempt category, aligning with existing exemptions for farm animals, feed, and agricultural equipment. It directly affects individuals and businesses purchasing exotic animals for personal or commercial use.