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