Bill Text: TX HB485 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to an exemption from the sales tax for firearms and hunting supplies for a limited period.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2017-02-16 - Referred to Ways & Means [HB485 Detail]

Download: Texas-2017-HB485-Introduced.html
  85R694 CJC-D
 
  By: Fallon H.B. No. 485
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from the sales tax for firearms and hunting
  supplies 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 151.358 to read as follows:
         Sec. 151.358.  FIREARMS AND HUNTING SUPPLIES FOR LIMITED
  PERIOD. (a)  In this section, "hunting supplies" means ammunition,
  archery equipment, hunting blinds and stands, hunting decoys,
  firearm cleaning supplies, gun cases and gun safes, hunting optics,
  and hunting safety equipment.
         (b)  The sale of a firearm or hunting supplies is exempted
  from the taxes imposed by this chapter if the sale takes place
  during a period beginning at 12:01 a.m. on the Saturday of the last
  full weekend in August and ending at 12 midnight on the following
  Sunday.
         SECTION 2.  (a)  Notwithstanding Section 151.358, Tax Code,
  as added by this Act, if this Act takes effect September 1, 2017,
  the exemption provided by that section from the taxes imposed by
  Chapter 151, Tax Code, applies to a sale that takes place during a
  period beginning at 12:01 a.m. on the Saturday of the first full
  weekend in September 2017 and ending at 12 midnight on the following
  Sunday if the sale otherwise meets the requirements of that
  section.
         (b)  If this Act receives the vote necessary for immediate
  effect as provided by Section 4 of this Act, this section has no
  effect.
         (c)  If this section takes effect, this section expires
  October 1, 2017.
         SECTION 3.  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 4.  Except as otherwise provided by this Act, 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, 2017.
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