Bill Text: TX SB60 | 2021-2022 | 87th Legislature | Introduced


Bill Title: Relating to a sales and use tax exemption for certain firearm safety supplies, including educational materials.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2021-03-03 - Referred to Finance [SB60 Detail]

Download: Texas-2021-SB60-Introduced.html
  87R2187 CJC-D
 
  By: Zaffirini S.B. No. 60
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales and use tax exemption for certain firearm safety
  supplies, including educational materials.
         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 SUPPLIES. (a)  In this
  section, "firearm safety supply" means a gun case, gun safe,
  firearm safety lock, trigger lock, firearm safety training manual
  or electronic publication, or other item designed to ensure the
  safe handling or storage of a firearm.
         (b)  The sale, storage, use, or other consumption of a
  firearm safety supply 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.
feedback