Tex. Tax Code § 151.343
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
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.
Tex. Tax Code § 151.343