Bill Text: TX HB1291 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for gun safety devices for a limited period.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2013-02-25 - Referred to Ways & Means [HB1291 Detail]
Download: Texas-2013-HB1291-Introduced.html
83R6528 ADM-D | ||
By: Bonnen of Brazoria | H.B. No. 1291 |
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relating to a sales and use tax exemption for gun safety devices for | ||
a limited period. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.357 to read as follows: | ||
Sec. 151.357. GUN SAFETY DEVICES FOR LIMITED PERIOD. (a) In | ||
this section, "gun safety device" means: | ||
(1) a device that, when installed on a gun, is designed | ||
to prevent the gun from being operated without first deactivating | ||
the device; or | ||
(2) a gun safe, gun case, gun cabinet, or other device | ||
that is designed to be: | ||
(A) used to store a gun; and | ||
(B) unlocked only by use of a key or combination | ||
or by other similar means. | ||
(b) The sale of a gun safety device is exempted from the | ||
taxes imposed by this chapter if: | ||
(1) the sales price of the device is less than $2,500; | ||
and | ||
(2) the sale takes place during a period beginning at | ||
12:01 a.m. on the first Friday in July and ending at 12 midnight on | ||
the following Sunday. | ||
SECTION 2. The change in law made by this Act does not | ||
affect tax liability accruing before the effective date of this | ||
Act. That liability continues in effect as if this Act had not been | ||
enacted, and the former law is continued in effect for the | ||
collection of taxes due and for civil and criminal enforcement of | ||
the liability for those taxes. | ||
SECTION 3. This Act takes effect September 1, 2013. |