| |
|
|
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. |