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.