Bill Text: TX HB181 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to an exemption from the sales tax on handguns, rifles, shotguns, and ammunition.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-02-11 - Referred to Ways & Means [HB181 Detail]
Download: Texas-2011-HB181-Introduced.html
82R105 JE-D | ||
By: Miller of Erath | H.B. No. 181 |
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relating to an exemption from the sales tax on handguns, rifles, | ||
shotguns, and ammunition. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.344 to read as follows: | ||
Sec. 151.344. HANDGUNS, RIFLES, SHOTGUNS, AND AMMUNITION. | ||
The sale of a handgun, a rifle, a shotgun, or ammunition for a | ||
handgun, rifle, or shotgun is exempted from the taxes imposed by | ||
this chapter if the sale takes place during the period described by | ||
Section 151.326(a)(2). | ||
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 immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2011. |