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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for certain firearm safety |
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supplies, including educational materials. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3131 to read as follows: |
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Sec. 151.3131. FIREARM SAFETY SUPPLIES. (a) In this |
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section, "firearm safety supply" means a gun case, gun safe, |
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firearm safety lock, trigger lock, firearm safety training manual |
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or electronic publication, or other item designed to ensure the |
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safe handling or storage of a firearm. |
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(b) The sale, storage, use, or other consumption of a |
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firearm safety supply is exempted from the taxes imposed by this |
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chapter. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2021. |