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.
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.