84R3448 ADM-D
By: Bonnen of Brazoria H.B. No. 2603
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for gun safety devices for
a limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.357 to read as follows:
Sec. 151.357. GUN SAFETY DEVICES FOR LIMITED PERIOD. (a) In
this section, "gun safety device" means:
(1) a device that, when installed on a gun, is designed
to prevent the gun from being operated without first deactivating
the device; or
(2) a gun safe, gun case, gun cabinet, or other device
that is designed to be:
(A) used to store a gun; and
(B) unlocked only by use of a key or combination
or by other similar means.
(b) The sale of a gun safety device is exempted from the
taxes imposed by this chapter if:
(1) the sales price of the device is less than $2,500;
and
(2) the sale takes place during a period beginning at
12:01 a.m. on the first Friday in July and ending at 12 midnight on
the following Sunday.
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, 2015.