87R2879 SMT-F
 
  By: Nelson S.B. No. 197
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales and use tax exemption for animals adopted from
  or sold by nonprofit animal welfare organizations.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.343, Tax Code, is amended to read as
  follows:
         Sec. 151.343.  ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR
  NONPROFIT ANIMAL WELFARE ORGANIZATIONS. The sale, including the
  acceptance of a fee for adoption, of an animal by a nonprofit animal
  shelter, as that term is defined by Section 823.001, Health and
  Safety Code, or a nonprofit animal welfare organization, as that
  term is defined by Section 821.021, Health and Safety Code, is
  exempted from the taxes imposed by this chapter.
         SECTION 2.  The change in law made by this Act does not
  affect tax liability accruing before the effective date of this
  Act. That liability continues in effect as if this Act had not been
  enacted, and the former law is continued in effect for the
  collection of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 3.  This Act takes effect October 1, 2021.