Bill Summary – FastDemocracy

   
      87(R) SB 197 - Enrolled version - Bill Text
      
            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
         
Statutes affected: 
Introduced: 151.343 Tax Code
Senate Committee Report: 151.343 Tax Code
Engrossed: 151.343 Tax Code
House Committee Report: 151.343 Tax Code
Enrolled: 151.343 Tax Code




	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