ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR NONPROFIT ANIMAL WELFARE ORGANIZATIONS.
Tex. TAX Code § 151.343.
in effectThe 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.
