Bill Text: TX HB2402 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to a prohibition on additional state and local taxes, assessments, and fees on ammunition, firearms, and firearm supplies.
Sponsorship: Partisan Bill (Republican 2)
Status: (Introduced - Dead) 2021-03-16 - Referred to Ways & Means [HB2402 Detail]
Download: Texas-2021-HB2402-Introduced.html
| 87R6856 CJC-D | ||
| By: Price | H.B. No. 2402 | |
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| relating to a prohibition on additional state and local taxes, | ||
| assessments, and fees on ammunition, firearms, and firearm | ||
| supplies. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Chapter 101, Tax Code, is amended by adding | ||
| Section 101.010 to read as follows: | ||
| Sec. 101.010. LIMITATION: TAXES IMPOSED ON AMMUNITION, | ||
| FIREARMS, AND FIREARM SUPPLIES. (a) In this section: | ||
| (1) "Ammunition" has the meaning assigned by Section | ||
| 229.001, Local Government Code. | ||
| (2) "Firearm supplies" means items specifically | ||
| designed or adapted to: | ||
| (A) carry, clean, holster, or store a firearm; or | ||
| (B) be affixed to a firearm to improve the | ||
| functioning or capabilities of the firearm. | ||
| (b) Notwithstanding any other law, the state may not impose | ||
| a tax on a sale of or an authorization to obtain or possess | ||
| ammunition, firearms, or firearm supplies other than a tax | ||
| specifically authorized by state law in effect on January 1, 2020. | ||
| SECTION 2. Chapter 301, Tax Code, is amended by adding | ||
| Section 301.005 to read as follows: | ||
| Sec. 301.005. LIMITATION: TAXES, ASSESSMENTS, FEES, AND | ||
| OTHER CHARGES IMPOSED ON AMMUNITION, FIREARMS, AND FIREARM | ||
| SUPPLIES. (a) In this section: | ||
| (1) "Ammunition" and "firearm supplies" have the | ||
| meanings assigned by Section 101.010. | ||
| (2) "Local government" means a municipality, county, | ||
| or other political subdivision of this state. | ||
| (b) Notwithstanding any other law, a local government may | ||
| not impose a tax, assessment, fee, or other charge, including an | ||
| application, license, or registration fee, on a sale of or an | ||
| authorization to obtain or possess ammunition, firearms, or firearm | ||
| supplies other than a tax, assessment, fee, or other charge | ||
| specifically authorized by state law in effect on January 1, 2020. | ||
| SECTION 3. An order, ordinance, or resolution adopted on or | ||
| after January 1, 2020, and before the effective date of this Act by | ||
| the governing body of a political subdivision of this state | ||
| imposing a tax, assessment, fee, or other charge on a sale of or an | ||
| authorization to obtain or possess ammunition, firearms, or firearm | ||
| supplies that would be prohibited under Section 301.005, Tax Code, | ||
| as added by this Act, is void on the effective date of this Act. | ||
| SECTION 4. 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, 2021. | ||
