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.
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