Bill Text: TX SB203 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for firearm safety equipment.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2019-04-24 - Left pending in committee [SB203 Detail]
Download: Texas-2019-SB203-Introduced.html
| 86R2461 SMT-D | ||
| By: Huffman | S.B. No. 203 | |
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| relating to a sales and use tax exemption for firearm safety | ||
| equipment. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3131 to read as follows: | ||
| Sec. 151.3131. FIREARM SAFETY EQUIPMENT. (a) In this | ||
| section, "firearm safety equipment" means a gun lock box, a gun | ||
| safe, a barrel lock, a trigger lock, or another item designed to | ||
| ensure the safe handling or storage of a firearm. | ||
| (b) The sale, storage, use, or other consumption of firearm | ||
| safety equipment is exempted from the taxes imposed by this | ||
| chapter. | ||
| 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 September 1, 2019. | ||
