S.B. No. 197
 
 
 
 
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.
 
 
 
 
 
  ______________________________ ______________________________
     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