Bill Text: TX HB88 | 2023-2024 | 88th Legislature | Introduced

Texas House Bill 88 (Prior Session Legislation)

Introduced

Bill Title: Relating to the imposition of a sales tax on ammunition, firearms, and firearms accessories to provide funding for the family violence program in the Health and Human Services Commission.

Sponsorship: Partisan Bill (Democrat 3)

Status: (Introduced - Dead) 2023-02-23 - Referred to Ways & Means [HB88 Detail]

Download: Texas-2023-HB88-Introduced.html

	88R1843 RDS-D

	By: Goodwin	H.B. No. 88



	A BILL TO BE ENTITLED
	AN ACT
	relating to the imposition of a sales tax on ammunition, firearms,
	and firearms accessories to provide funding for the family violence
	program in the Health and Human Services Commission.
	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. SALES TAX ON AMMUNITION, FIREARMS, AND FIREARM
	ACCESSORIES
	Sec. 165.0001. DEFINITIONS. In this chapter:
	(1) "Ammunition" has the meaning assigned by 18 U.S.C.
	Section 921(a)(17)(A).
	(2) "Dealer" has the meaning assigned by 18 U.S.C.
	Section 921(a)(11).
	(3) "Firearm" has the meaning assigned by 18 U.S.C.
	Section 921(a)(3).
	(4) "Firearm accessory" means an item used in
	conjunction with or mounted on a firearm that is not essential to
	the basic function of a firearm, including a telescopic or laser
	sight, magazine, flash or sound suppressor, folding or aftermarket
	stock and grip, speedloader, ammunition carrier, or light for
	target illumination.
	Sec. 165.0002. AMMUNITION, FIREARMS, AND FIREARM
	ACCESSORIES TAX. (a) A tax is imposed on each sale by a dealer of
	ammunition, a firearm, or a firearm accessory.
	(b) The tax rate is one percent of the sale price of the
	ammunition, firearm, or firearm accessory.
	(c) The tax imposed under this chapter is in addition to the
	tax imposed under Chapter 151. The tax imposed by this chapter does
	not apply to a sale unless the tax imposed under Chapter 151 applies
	to the sale.
	Sec. 165.0003. APPLICATION OF OTHER LAW. (a) Except as
	provided by this chapter:
	(1) the tax imposed by this chapter is administered,
	imposed, collected, and enforced in the same manner as the tax under
	Chapter 151 is administered, imposed, collected, and enforced; and
	(2) the provisions of Chapter 151 applicable to the
	sales tax imposed under Subchapter C, Chapter 151, apply to the tax
	imposed by this chapter.
	(b) A change in the law relating to the taxation of the sale
	of ammunition, a firearm, or a firearm accessory under Chapter 151
	also applies to the tax imposed by this chapter.
	Sec. 165.0004. DISPOSITION 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 Health and Human Services
	Commission to provide funding for the family violence program
	established under Chapter 51, Human Resources Code.
	SECTION 2. This Act takes effect September 1, 2023.