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

This bill adds game animals (as defined by Texas Parks and Wildlife Code) and exotic animals (as defined by Texas Water Code) to the list of items exempt from Texas sales and use taxes. It directly affects businesses that sell these animals, such as wildlife breeders, pet stores, and facilities handling exotic species. The key provision is that the animals themselves - rather than related products like feed or equipment - become tax-exempt under the amended tax code. This creates a specific tax relief for the sale of these animals, consistent with existing exemptions for other agricultural products.