The owner of tangible personal property consisting of animal feed exempted from sales and use taxes under Section 151.316(a)(3) or (4) is entitled to an exemption from ad valorem taxation of the appraised value of the tangible personal property if the property is held by the owner for sale at retail.

Added by Acts 2025, 89th Leg., R.S., Ch. 120 (H.B. 1399), Sec. 1, eff. January 1, 2026.