Honorable Jane Nelson, Chair, Senate Committee on Finance
FROM:
Jerry McGinty, Director, Legislative Budget Board
IN RE:
SB197 by Nelson (Relating to a sales and use tax exemption for animals adopted from or sold by nonprofit animal welfare organizations.), As Introduced
No significant fiscal implication to the State is anticipated.
The bill would amend Chapter 151, Tax Code to provide for exemption from sales and use tax of animals adopted from or sold by nonprofit animal welfare organizations.
Section 151.343 provides for exemption of the sale, including acceptance of an adoption fee, of an animal by a nonprofit animal shelter. The section would be amended to include such sale by a nonprofit animal welfare organization, defined by Section 821.021, Health and Safety Code as a nonprofit organization having the purpose of preventing cruelty to animals or sheltering, caring for, or providing homes for lost, stray, and abandoned animals.
The Comptroller of Public Accounts estimates there would be no significant fiscal implications for the state or units of local government.
The bill would take effect October 1, 2021.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.