| 4 | 3 | | |
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| 5 | 4 | | |
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| 6 | 5 | | A BILL TO BE ENTITLED |
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| 7 | 6 | | AN ACT |
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| 8 | 7 | | relating to a sales and use tax exemption for animals adopted from |
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| 9 | 8 | | or sold by nonprofit animal welfare organizations. |
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| 10 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 10 | | SECTION 1. Section 151.343, Tax Code, is amended to read as |
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| 12 | 11 | | follows: |
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| 13 | 12 | | Sec. 151.343. ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR |
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| 14 | 13 | | NONPROFIT ANIMAL WELFARE ORGANIZATIONS. The sale, including the |
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| 15 | 14 | | acceptance of a fee for adoption, of an animal by a nonprofit animal |
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| 16 | 15 | | shelter, as that term is defined by Section 823.001, Health and |
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| 17 | 16 | | Safety Code, or a nonprofit animal welfare organization, as that |
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| 18 | 17 | | term is defined by Section 821.021, Health and Safety Code, is |
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| 19 | 18 | | exempted from the taxes imposed by this chapter. |
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| 20 | 19 | | SECTION 2. The change in law made by this Act does not |
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| 21 | 20 | | affect tax liability accruing before the effective date of this |
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| 22 | 21 | | Act. That liability continues in effect as if this Act had not been |
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| 23 | 22 | | enacted, and the former law is continued in effect for the |
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| 24 | 23 | | collection of taxes due and for civil and criminal enforcement of |
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| 25 | 24 | | the liability for those taxes. |
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| 26 | 25 | | SECTION 3. This Act takes effect October 1, 2021. |
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