By: Springer H.B. No. 712
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for Firearms and Firearm
supplies 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 151.358 to read as follows:
Sec. 151.358. FIREARMS AND FIREARM SUPPLIES FOR LIMITED
PERIOD. (a) In this section, "firearm supplies" means ammunition,
firearm cleaning supplies, gun cases and gun safes, firearm optics,
and trigger locking devices.
(b) The sale of a firearm or firearm supplies is exempted
from the taxes imposed by this chapter, if the sale takes place
during a period beginning at 12:01 a.m. on the Friday before the
last full weekend before the first opening day of dove hunting
season in this state as determined by the Parks and Wildlife
Department in each year and ending at 12 midnight on the following
Sunday; or
(c) if this act fails to take effect before September 1,
2015, the sale of firearm or firearm supplies is exempted from the
taxes imposed by this chapter, if the sale takes place in the year
2015, during a period beginning at 12:01 a.m. on the Friday of
September 4, 2015 and ending at 12 midnight on the following Sunday.
After which, the sale of a firearm or firearm supplies is exempted
from the taxes imposed by this chapter, if the sale takes place
during a period beginning at 12:01 a.m. on the Friday before the
last full weekend before the first opening day of dove hunting
season in this state as determined by the Parks and Wildlife
Department in each year and ending at 12 midnight on the following
Sunday.
SECTION 3. 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 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2015.