83R9510 ADM-F
By: N. Gonzalez of El Paso H.B. No. 3278
A BILL TO BE ENTITLED
AN ACT
relating to the collection and enforcement of sales and use taxes on
imported firearms.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.007, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) "Sales price" or "receipts" of a firearm transferred in
a transaction involving a person who holds a federal firearms
license is the greatest of:
(1) the sales price listed on the Bureau of Alcohol,
Tobacco, and Firearms Transaction Record Form 4473 that was
completed as part of the transfer;
(2) the sales price shown on an invoice from the seller
if the invoice shows the actual price of the item subject to
transfer; or
(3) $500.
SECTION 2. Section 151.008(b), Tax Code, is amended to read
as follows:
(b) "Seller" and "retailer" include:
(1) a person in the business of making sales at auction
of tangible personal property owned by the person or by another;
(2) a person who makes more than two sales of taxable
items during a 12-month period, including sales made in the
capacity of an assignee for the benefit of creditors or receiver or
trustee in bankruptcy;
(3) a person regarded by the comptroller as a seller or
retailer under Section 151.024;
(4) a hotel, motel, or owner or lessor of an office or
residential building or development that contracts and pays for
telecommunications services for resale to guests or tenants;
(5) a person who engages in regular or systematic
solicitation of sales of taxable items in this state by the
distribution of catalogs, periodicals, advertising flyers, or
other advertising, by means of print, radio, or television media,
or by mail, telegraphy, telephone, computer data base, cable,
optic, microwave, or other communication system for the purpose of
effecting sales of taxable items; [and]
(6) a person who, under an agreement with another
person, is:
(A) entrusted with possession of tangible
personal property with respect to which the other person has title
or another ownership interest; and
(B) authorized to sell, lease, or rent the
property without additional action by the person having title to or
another ownership interest in the property; and
(7) a person who holds a federal firearms license and
is from time to time entrusted with possession of tangible personal
property under that license with respect to which another person
has title or another ownership interest.
SECTION 3. Section 151.103, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) For purposes of this section, "sale" includes a transfer
of interest in a firearm in which a Bureau of Alcohol, Tobacco, and
Firearms Transaction Record Form 4473 is completed.
SECTION 4. 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 5. This Act takes effect September 1, 2013.