1-1     By:  Goodman (Senate Sponsor - Harris)                 H.B. No. 871
 1-2           (In the Senate - Received from the House April 26, 1999;
 1-3     April 27, 1999, read first time and referred to Committee on
 1-4     Finance; May 5, 1999, reported favorably by the following vote:
 1-5     Yeas 10, Nays 0; May 5, 1999, sent to printer.)
 1-6                            A BILL TO BE ENTITLED
 1-7                                   AN ACT
 1-8     relating to exempting animals sold by certain animal shelters from
 1-9     the sales tax.
1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11           SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
1-12     by adding Section 151.343 to read as follows:
1-13           Sec. 151.343.  ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS.
1-14     The sale, including the acceptance of a fee for adoption, of an
1-15     animal by a nonprofit animal shelter, as that term is defined by
1-16     Section 823.001, Health and Safety Code, is exempted from the taxes
1-17     imposed by this chapter.
1-18           SECTION 2.  (a)  This Act takes effect on the first day of
1-19     the first calendar quarter beginning on or after the earliest date
1-20     that it may take effect under Section 39, Article III, Texas
1-21     Constitution.
1-22           (b)  The change in law made by this Act does not affect taxes
1-23     imposed before the effective date of this Act, and the law in
1-24     effect before the effective date of this Act is continued in effect
1-25     for the purposes of the liability for and collection of those
1-26     taxes.
1-27           SECTION 3.  The importance of this legislation and the
1-28     crowded condition of the calendars in both houses create an
1-29     emergency and an imperative public necessity that the
1-30     constitutional rule requiring bills to be read on three several
1-31     days in each house be suspended, and this rule is hereby suspended,
1-32     and that this Act take effect and be in force according to its
1-33     terms, and it is so enacted.
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