Tex. Tax Code § 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. Added by Acts 1999, 76th Leg., ch. 247, Sec. 1, eff. July 1, 1999. Amended by: Acts 2021, 87th Leg., R.S., Ch. 293 (S.B. 197 ), Sec. 1, eff. October 1, 2021.