Bill Text: TX SB1287 | 2021-2022 | 87th Legislature | 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.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-03-18 - Referred to Finance [SB1287 Detail]
Download: Texas-2021-SB1287-Introduced.html
87R7398 RDS-D | ||
By: Eckhardt | S.B. No. 1287 |
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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 PROVISIONS. (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; | ||
(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, 2021. |