Sec. 151.343. ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS. 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, is exempted from the taxes imposed by this chapter.
Added by Acts 1999, 76th Leg., ch. 247, Sec. 1, eff. July 1, 1999.
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