TITLE: Relating to a sales and use tax exemption for animals adopted from or sold by animal rescue groups.

SUMMARY: Relating to a sales and use tax exemption for animals adopted from or sold by animal rescue groups.

FULL TEXT:
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.