{"data":{"id":"us-tx/tex.-tax-code-151.343","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.343","heading":"ANIMALS SOLD BY NONPROFIT ANIMAL SHELTERS OR NONPROFIT ANIMAL WELFARE ORGANIZATIONS.","body":"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.\nAdded by Acts 1999, 76th Leg., ch. 247, Sec. 1, eff. July 1, 1999.\nAmended by:\nActs 2021, 87th Leg., R.S., Ch. 293 (S.B. 197), Sec. 1, eff. October 1, 2021.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER H. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.343","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"7df20e476f364d98ddda84d2c2e18641c036621ff1a9c6cb479b6b76a6cce2ed","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.342","next":"us-tx/tex.-tax-code-151.344"},"notice":"GroundRules: Original legal text. Not legal advice."}