Texas Tax Code
§ 151.316 — AGRICULTURAL ITEMS
TX § 151.316Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS
Statute text
View on source(a)Subject to Section 151.1551, the following items are exempted from the taxes imposed by this chapter:
(1)horses, mules, and work animals;
(2)animal life the products of which ordinarily constitute food for human consumption;
(3)feed for farm and ranch animals;
(4)feed for animals that are held for sale in the regular course of business;
(5)seeds and annual plants the products of which:
…
Legislative history
Acts 2009, 81st Leg., R.S., Ch. 1162 (H.B. 3144), Sec. 1, eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 1373 (S.B. 958), Sec. 1, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 23.003, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268), Sec. 3, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 225 (H.B. 268), Sec. 4, eff. September 1, 2011. Acts 2011, 82nd Leg., R.S., Ch. 1030 (H.B. 2810), Sec. 1, eff. September 1, 2011. Acts 2015, 84th Leg., R.S., Ch. 236 (S.B. 140), Sec. 2, eff. September 1, 2015. Acts 2025, 89th Leg., R.S., Ch. 7 (H.B. 135), Sec. 1, eff. May 13, 2025.