Relating to an exemption from sales and use taxes for animal food intended for consumption by domesticated animals.

HB 1632 exempts animal food intended for domesticated pets (like dogs and cats) from Texas sales and use taxes. This directly affects pet food businesses and pet owners by reducing the cost of purchasing pet food. The bill amends the Texas Tax Code to add a specific exemption for "animal food intended for consumption by domesticated animals" under Chapter 151. It takes effect September 1, 2025, and does not change tax liability for purchases made before that date.