Bill Text: TX SB406 | 2023-2024 | 88th 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) 2023-02-15 - Referred to Finance [SB406 Detail]
Download: Texas-2023-SB406-Introduced.html
| 88R1843 RDS-D | ||
| By: Eckhardt | S.B. No. 406 | |
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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 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. | ||
