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 - Dead) 2021-03-03 - Referred to Finance [SB60 Detail]
Download: Texas-2021-SB60-Introduced.html
| 87R2187 CJC-D | ||
| By: Zaffirini | S.B. No. 60 | |
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| 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. | ||
