Bill Text: TX SB197 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to a sales and use tax exemption for animals adopted from or sold by nonprofit animal welfare organizations.
Spectrum: Slight Partisan Bill (Republican 23-11)
Status: (Passed) 2021-06-04 - Effective on . . . . . . . . . . . . . . . October 1, 2021 [SB197 Detail]
Download: Texas-2021-SB197-Enrolled.html
S.B. No. 197 |
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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. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 197 passed the Senate on | ||
April 9, 2021, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 197 passed the House on | ||
May 19, 2021, by the following vote: Yeas 143, Nays 0, three | ||
present not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |