87R185 SMT-D
 
  By: Paxton S.B. No. 227
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales and use tax exemption for animals adopted from
  or sold by animal rescue groups.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter A, Chapter 151, Tax Code, is amended
  by adding Section 151.0029 to read as follows:
         Sec. 151.0029.  "ANIMAL RESCUE GROUP". "Animal rescue group"
  means an organization that:
               (1)  provides foster and adoption services to stray,
  homeless, abandoned, or unwanted animals;
               (2)  does not provide the services described by
  Subdivision (1) at a facility owned or operated by the
  organization; and
               (3)  is eligible for an exemption under Section
  151.310(a)(2) from the taxes imposed by this chapter.
         SECTION 2.  Section 151.343, Tax Code, is amended to read as
  follows:
         Sec. 151.343.  ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR
  ANIMAL RESCUE GROUPS. 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 an
  animal rescue group is exempted from the taxes imposed by this
  chapter.
         SECTION 3.  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 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2021.