Bill Text: TX HB447 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to sales and use taxes imposed on certain assault weapons; imposing taxes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-02-23 - Referred to Ways & Means [HB447 Detail]
Download: Texas-2023-HB447-Introduced.html
88R1171 BEF-D | ||
By: Thierry | H.B. No. 447 |
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relating to sales and use taxes imposed on certain assault weapons; | ||
imposing taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subtitle E, Title 2, Tax Code, is amended by | ||
adding Chapter 165 to read as follows: | ||
CHAPTER 165. ASSAULT WEAPON TAXES | ||
SUBCHAPTER A. DEFINITIONS | ||
Sec. 165.0001. LARGE CAPACITY AMMUNITION FEEDING DEVICE. | ||
(a) In this chapter, "large capacity ammunition feeding device" | ||
means a magazine, belt, drum, feed strip, or similar device, | ||
including a device joined or coupled with another in any manner, | ||
that has an overall capacity of, or that can be readily restored, | ||
changed, or converted to accept, more than 10 rounds of ammunition. | ||
(b) The term "large capacity ammunition feeding device" | ||
does not include an attached tubular device designed to accept, and | ||
capable of operating only with, .22 caliber rimfire ammunition. | ||
Sec. 165.0002. PRESUMPTIVE RETAIL PRICE. In this chapter, | ||
"presumptive retail price" means the average retail sales price of | ||
an item in the United States during the preceding calendar year, as | ||
the comptroller determines or estimates. | ||
Sec. 165.0003. SEMIAUTOMATIC ASSAULT WEAPON. (a) In this | ||
chapter, "semiautomatic assault weapon" means: | ||
(1) a semiautomatic rifle that has the capacity to use | ||
a magazine that is not a fixed magazine and has: | ||
(A) a pistol grip; | ||
(B) a forward grip; | ||
(C) a folding, telescoping, or detachable stock; | ||
(D) the ability to fold or adjust in a manner that | ||
reduces the length, size, or any other dimension, or otherwise | ||
enhances the concealability, of the rifle; | ||
(E) a functional grenade launcher; | ||
(F) a barrel shroud; or | ||
(G) a threaded barrel; | ||
(2) a semiautomatic rifle that has a fixed magazine | ||
with the capacity to accept more than 10 rounds of ammunition, | ||
except for an attached tubular device designed to accept, and | ||
capable of operating only with, .22 caliber rimfire ammunition; | ||
(3) any part, combination of parts, component, device, | ||
attachment, or accessory that is designed or functions to | ||
accelerate the rate of fire of a semiautomatic firearm but not | ||
convert the semiautomatic firearm into a machine gun; | ||
(4) a semiautomatic pistol that has the capacity to | ||
use a magazine that is not a fixed magazine and has: | ||
(A) a threaded barrel; | ||
(B) a second pistol grip; | ||
(C) a barrel shroud; | ||
(D) the capacity to accept a detachable magazine | ||
at a location outside of the pistol grip; | ||
(E) a design that is identical, or nearly | ||
identical, to a design intended for a machine gun; | ||
(F) a manufactured weight of 50 ounces or more | ||
when unloaded; | ||
(G) a stabilizing brace or similar component; or | ||
(H) a buffer tube or other part that protrudes | ||
horizontally behind the pistol grip; | ||
(5) a semiautomatic pistol with a fixed magazine that | ||
has the capacity to accept more than 10 rounds; | ||
(6) a semiautomatic shotgun that: | ||
(A) either: | ||
(i) has a fixed magazine with the capacity | ||
to accept more than five rounds; or | ||
(ii) does not have a fixed magazine; and | ||
(B) has: | ||
(i) a folding, telescoping, or detachable | ||
stock; | ||
(ii) a pistol grip or bird's head grip; | ||
(iii) the ability to accept a detachable | ||
magazine; | ||
(iv) a forward grip; or | ||
(v) a functional grenade launcher; | ||
(7) a shotgun with a revolving cylinder; | ||
(8) a belt-fed semiautomatic firearm, including a TNW | ||
Firearms model M2HB firearm or FN America model M249S series | ||
firearm; | ||
(9) any combination of parts from which a firearm | ||
described by Subdivisions (1) through (8) can be assembled; or | ||
(10) the frame or receiver of a rifle or shotgun | ||
described by Subdivision (1), (2), (3), (4), or (8). | ||
(b) The term "semiautomatic assault weapon" does not | ||
include a firearm that is: | ||
(1) manually operated by bolt or lever action; or | ||
(2) capable only of firing rimfire ammunition. | ||
Sec. 165.0004. TAXABLE ASSAULT WEAPON. In this chapter, | ||
"taxable assault weapon" means a: | ||
(1) large capacity ammunition feeding device; or | ||
(2) semiautomatic assault weapon. | ||
SUBCHAPTER B. ASSAULT WEAPON SALES TAX | ||
Sec. 165.0051. SALES TAX IMPOSED. (a) A tax is imposed on | ||
each sale of a taxable assault weapon in this state. | ||
(b) The tax rate is 1,000 percent of the greater of the: | ||
(1) sales price of the taxable assault weapon sold; or | ||
(2) presumptive retail price of the taxable assault | ||
weapon sold. | ||
Sec. 165.0052. APPLICABILITY OF SALES TAX. (a) The tax | ||
imposed under Section 165.0051 is in addition to the tax imposed | ||
under Subchapter C, Chapter 151. | ||
(b) Except as provided by Section 165.0152, the tax imposed | ||
under Section 165.0051 does not apply to a sale unless the tax | ||
imposed under Subchapter C, Chapter 151, applies to the sale. | ||
SUBCHAPTER C. ASSAULT WEAPON USE TAX | ||
Sec. 165.0101. USE TAX IMPOSED. (a) A tax is imposed on the | ||
storage, use, or other consumption in this state of a taxable | ||
assault weapon purchased from a retailer for storage, use, or other | ||
consumption in this state. | ||
(b) The tax rate is 1,000 percent of the greater of the: | ||
(1) sales price of the taxable assault weapon stored, | ||
used, or otherwise consumed in this state; or | ||
(2) presumptive retail price of the taxable assault | ||
weapon stored, used, or otherwise consumed in this state. | ||
Sec. 165.0102. APPLICABILITY OF USE TAX. (a) The tax | ||
imposed under Section 165.0101 is in addition to the tax imposed | ||
under Subchapter D, Chapter 151. | ||
(b) Except as provided by Section 165.0152, the tax imposed | ||
under Section 165.0101 does not apply to the storage, use, or other | ||
consumption of a taxable assault weapon unless the tax imposed | ||
under Subchapter D, Chapter 151, applies to the storage, use, or | ||
other consumption. | ||
SUBCHAPTER D. APPLICATION OF OTHER LAW | ||
Sec. 165.0151. ADMINISTRATION OF TAX. (a) Except as | ||
provided by this chapter: | ||
(1) the taxes imposed under this chapter are | ||
administered, imposed, collected, and enforced in the same manner | ||
as the taxes under Chapter 151 are administered, imposed, | ||
collected, and enforced; and | ||
(2) the provisions of Chapter 151 applicable to the | ||
sales tax imposed under Subchapter C, Chapter 151, and the use tax | ||
imposed under Subchapter D, Chapter 151, apply to the sales and use | ||
taxes imposed under this chapter. | ||
(b) Except as provided by Section 165.0152, a change in the | ||
law relating to the taxation of the sale or use of a taxable assault | ||
weapon under Chapter 151 also applies to the sales or use tax | ||
imposed under this chapter. | ||
Sec. 165.0152. EXEMPTIONS. (a) Sections 151.302(a), | ||
151.303, 151.307, 151.309, and 151.330 apply to the sales and use | ||
taxes imposed under this chapter. | ||
(b) Except as provided by Subsection (a), the provisions of | ||
Subchapter H, Chapter 151, do not apply to the sales and use taxes | ||
imposed under this chapter. | ||
SUBCHAPTER E. REPORTS AND RECORDS | ||
Sec. 165.0201. REPORTS. (a) A person required to file a | ||
report under Section 151.403 who is also required to collect or pay | ||
a tax under this chapter shall file with the comptroller a report | ||
stating: | ||
(1) for sales tax purposes, the make, model, sales | ||
price, and presumptive retail price of each taxable assault weapon | ||
sold by the seller during the reporting period; | ||
(2) for use tax purposes, the make, model, sales | ||
price, and presumptive retail price of each taxable assault weapon | ||
sold by the retailer during the reporting period for storage, use, | ||
or other consumption in this state; | ||
(3) the make, model, sales price, and presumptive | ||
retail price of each taxable assault weapon subject to the use tax | ||
that was acquired during the reporting period for storage, use, or | ||
other consumption in this state by a purchaser who did not pay the | ||
tax to a retailer; | ||
(4) the amount of the taxes due under this chapter for | ||
the reporting period; and | ||
(5) any other information the comptroller requires. | ||
(b) The report required by this section for a reporting | ||
period is due on the same date that the tax payment for the period is | ||
due. | ||
Sec. 165.0202. RECORDS. (a) A person required to file a | ||
report under Section 151.403 who is also required to collect or pay | ||
a tax under this chapter shall keep a complete record of: | ||
(1) the make, model, sales price, and presumptive | ||
retail price of each taxable assault weapon sold during each | ||
reporting period; | ||
(2) the make, model, sales price, and presumptive | ||
retail price of each taxable assault weapon purchased during each | ||
reporting period; | ||
(3) all sales and use taxes, and any money represented | ||
to be sales or use tax, collected under this chapter during each | ||
reporting period; and | ||
(4) any other information the comptroller requires. | ||
(b) A person shall keep the records required by Subsection | ||
(a) for the period required by Section 151.025(b). | ||
SUBCHAPTER F. DISPOSITION OF PROCEEDS | ||
Sec. 165.0251. DEPOSIT AND USE OF PROCEEDS. The | ||
comptroller shall deposit the proceeds from taxes imposed under | ||
this chapter to the credit of an account in the general revenue fund | ||
that may be appropriated only to the Texas Education Agency for the | ||
purpose of providing funding to public schools to improve campus | ||
safety. | ||
SECTION 2. This Act takes effect September 1, 2023. |