| 1 | 1 | | 84R3448 ADM-D |
|---|
| 2 | 2 | | By: Bonnen of Brazoria H.B. No. 2603 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to a sales and use tax exemption for gun safety devices for |
|---|
| 8 | 8 | | a limited period. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|---|
| 11 | 11 | | by adding Section 151.357 to read as follows: |
|---|
| 12 | 12 | | Sec. 151.357. GUN SAFETY DEVICES FOR LIMITED PERIOD. (a) In |
|---|
| 13 | 13 | | this section, "gun safety device" means: |
|---|
| 14 | 14 | | (1) a device that, when installed on a gun, is designed |
|---|
| 15 | 15 | | to prevent the gun from being operated without first deactivating |
|---|
| 16 | 16 | | the device; or |
|---|
| 17 | 17 | | (2) a gun safe, gun case, gun cabinet, or other device |
|---|
| 18 | 18 | | that is designed to be: |
|---|
| 19 | 19 | | (A) used to store a gun; and |
|---|
| 20 | 20 | | (B) unlocked only by use of a key or combination |
|---|
| 21 | 21 | | or by other similar means. |
|---|
| 22 | 22 | | (b) The sale of a gun safety device is exempted from the |
|---|
| 23 | 23 | | taxes imposed by this chapter if: |
|---|
| 24 | 24 | | (1) the sales price of the device is less than $2,500; |
|---|
| 25 | 25 | | and |
|---|
| 26 | 26 | | (2) the sale takes place during a period beginning at |
|---|
| 27 | 27 | | 12:01 a.m. on the first Friday in July and ending at 12 midnight on |
|---|
| 28 | 28 | | the following Sunday. |
|---|
| 29 | 29 | | SECTION 2. The change in law made by this Act does not |
|---|
| 30 | 30 | | affect tax liability accruing before the effective date of this |
|---|
| 31 | 31 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 32 | 32 | | enacted, and the former law is continued in effect for the |
|---|
| 33 | 33 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 34 | 34 | | the liability for those taxes. |
|---|
| 35 | 35 | | SECTION 3. This Act takes effect September 1, 2015. |
|---|