By Goodman H.B. No. 871 76R1721 SMJ-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to exempting animals sold by certain animal shelters from 1-3 the sales tax. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended 1-6 by adding Section 151.343 to read as follows: 1-7 Sec. 151.343. ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS. 1-8 The sale, including the acceptance of a fee for adoption, of an 1-9 animal by a nonprofit animal shelter, as that term is defined by 1-10 Section 823.001, Health and Safety Code, is exempted from the taxes 1-11 imposed by this chapter. 1-12 SECTION 2. (a) This Act takes effect on the first day of 1-13 the first calendar quarter beginning on or after the earliest date 1-14 that it may take effect under Section 39, Article III, Texas 1-15 Constitution. 1-16 (b) The change in law made by this Act does not affect taxes 1-17 imposed before the effective date of this Act, and the law in 1-18 effect before the effective date of this Act is continued in effect 1-19 for the purposes of the liability for and collection of those 1-20 taxes. 1-21 SECTION 3. The importance of this legislation and the 1-22 crowded condition of the calendars in both houses create an 1-23 emergency and an imperative public necessity that the 1-24 constitutional rule requiring bills to be read on three several 2-1 days in each house be suspended, and this rule is hereby suspended, 2-2 and that this Act take effect and be in force according to its 2-3 terms, and it is so enacted.