| |
| |
|
|
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. |