| 1 | 1 | | 87R185 SMT-D |
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| 2 | 2 | | By: Turner of Tarrant H.B. No. 592 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a sales and use tax exemption for animals adopted from |
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| 8 | 8 | | or sold by animal rescue groups. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter A, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.0029 to read as follows: |
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| 12 | 12 | | Sec. 151.0029. "ANIMAL RESCUE GROUP". "Animal rescue group" |
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| 13 | 13 | | means an organization that: |
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| 14 | 14 | | (1) provides foster and adoption services to stray, |
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| 15 | 15 | | homeless, abandoned, or unwanted animals; |
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| 16 | 16 | | (2) does not provide the services described by |
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| 17 | 17 | | Subdivision (1) at a facility owned or operated by the |
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| 18 | 18 | | organization; and |
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| 19 | 19 | | (3) is eligible for an exemption under Section |
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| 20 | 20 | | 151.310(a)(2) from the taxes imposed by this chapter. |
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| 21 | 21 | | SECTION 2. Section 151.343, Tax Code, is amended to read as |
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| 22 | 22 | | follows: |
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| 23 | 23 | | Sec. 151.343. ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR |
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| 24 | 24 | | ANIMAL RESCUE GROUPS. The sale, including the acceptance of a fee |
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| 25 | 25 | | for adoption, of an animal by a nonprofit animal shelter, as that |
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| 26 | 26 | | term is defined by Section 823.001, Health and Safety Code, or an |
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| 27 | 27 | | animal rescue group is exempted from the taxes imposed by this |
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| 28 | 28 | | chapter. |
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| 29 | 29 | | SECTION 3. The change in law made by this Act does not |
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| 30 | 30 | | affect tax liability accruing before the effective date of this |
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| 31 | 31 | | Act. That liability continues in effect as if this Act had not been |
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| 32 | 32 | | enacted, and the former law is continued in effect for the |
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| 33 | 33 | | collection of taxes due and for civil and criminal enforcement of |
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| 34 | 34 | | the liability for those taxes. |
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| 35 | 35 | | SECTION 4. This Act takes effect immediately if it receives |
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| 36 | 36 | | a vote of two-thirds of all the members elected to each house, as |
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| 37 | 37 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 38 | 38 | | Act does not receive the vote necessary for immediate effect, this |
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| 39 | 39 | | Act takes effect September 1, 2021. |
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