| 1 | 1 | | By: Springer H.B. No. 712 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to an exemption from the sales tax for Firearms and Firearm |
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| 7 | 7 | | supplies for a limited period. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 10 | 10 | | by adding Section 151.358 to read as follows: |
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| 11 | 11 | | Sec. 151.358. FIREARMS AND FIREARM SUPPLIES FOR LIMITED |
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| 12 | 12 | | PERIOD. (a) In this section, "firearm supplies" means ammunition, |
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| 13 | 13 | | firearm cleaning supplies, gun cases and gun safes, firearm optics, |
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| 14 | 14 | | and trigger locking devices. |
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| 15 | 15 | | (b) The sale of a firearm or firearm supplies is exempted |
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| 16 | 16 | | from the taxes imposed by this chapter, if the sale takes place |
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| 17 | 17 | | during a period beginning at 12:01 a.m. on the Friday before the |
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| 18 | 18 | | last full weekend before the first opening day of dove hunting |
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| 19 | 19 | | season in this state as determined by the Parks and Wildlife |
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| 20 | 20 | | Department in each year and ending at 12 midnight on the following |
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| 21 | 21 | | Sunday; or |
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| 22 | 22 | | (c) if this act fails to take effect before September 1, |
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| 23 | 23 | | 2015, the sale of firearm or firearm supplies is exempted from the |
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| 24 | 24 | | taxes imposed by this chapter, if the sale takes place in the year |
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| 25 | 25 | | 2015, during a period beginning at 12:01 a.m. on the Friday of |
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| 26 | 26 | | September 4, 2015 and ending at 12 midnight on the following Sunday. |
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| 27 | 27 | | After which, the sale of a firearm or firearm supplies is exempted |
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| 28 | 28 | | from the taxes imposed by this chapter, if the sale takes place |
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| 29 | 29 | | during a period beginning at 12:01 a.m. on the Friday before the |
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| 30 | 30 | | last full weekend before the first opening day of dove hunting |
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| 31 | 31 | | season in this state as determined by the Parks and Wildlife |
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| 32 | 32 | | Department in each year and ending at 12 midnight on the following |
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| 33 | 33 | | Sunday. |
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| 34 | 34 | | SECTION 3. The change in law made by this Act does not |
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| 35 | 35 | | affect tax liability accruing before the effective date of this |
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| 36 | 36 | | Act. That liability continues in effect as if this Act had not been |
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| 37 | 37 | | enacted, and the former law is continued in effect for the |
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| 38 | 38 | | collection of taxes due and for civil and criminal enforcement of |
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| 39 | 39 | | the liability for those taxes. |
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| 40 | 40 | | SECTION 4. This Act takes effect immediately if it receives |
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| 41 | 41 | | a vote of two-thirds of all the members elected to each house, as |
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| 42 | 42 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 43 | 43 | | Act does not receive the vote necessary for immediate effect, this |
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| 44 | 44 | | Act takes effect September 1, 2015. |
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