Bill Text: TX SB313 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to a sales and use tax exemption for firearm safety equipment.
Sponsorship: Bipartisan Bill
Status: (Passed) 2021-06-14 - Effective on 9/1/21 [SB313 Detail]
Download: Texas-2021-SB313-Enrolled.html
| S.B. No. 313 | ||
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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, a firearm safety training | ||
| manual or electronic publication, 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, 2021. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 313 passed the Senate on | ||
| April 19, 2021, by the following vote: Yeas 30, Nays 1; and that | ||
| the Senate concurred in House amendment on May 27, 2021, by the | ||
| following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 313 passed the House, with | ||
| amendment, on May 18, 2021, by the following vote: Yeas 142, | ||
| Nays 2, one present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
