| 6 | 4 | | |
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| 7 | 5 | | |
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| 8 | 6 | | A BILL TO BE ENTITLED |
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| 9 | 7 | | AN ACT |
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| 10 | 8 | | relating to an exemption from the sales tax for firearms and hunting |
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| 11 | 9 | | supplies for a limited period. |
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| 12 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 11 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 14 | 12 | | by adding Section 151.358 to read as follows: |
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| 15 | 13 | | Sec. 151.358. FIREARMS AND HUNTING SUPPLIES FOR LIMITED |
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| 16 | 14 | | PERIOD. (a) In this section, "hunting supplies" means ammunition, |
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| 17 | 15 | | archery equipment, hunting blinds and stands, hunting decoys, |
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| 18 | 16 | | firearm cleaning supplies, gun cases and gun safes, hunting optics, |
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| 19 | 17 | | and hunting safety equipment. |
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| 20 | 18 | | (b) The sale of a firearm or hunting supplies is exempted |
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| 21 | 19 | | from the taxes imposed by this chapter if the sale takes place |
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| 22 | 20 | | during a period: |
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| 23 | 21 | | (1) beginning at 12:01 a.m. on the Saturday of the last |
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| 24 | 22 | | full weekend in August and ending at 12 midnight on the following |
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| 25 | 23 | | Sunday; or |
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| 26 | 24 | | (2) beginning at 12:01 a.m. on the Saturday of the last |
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| 27 | 25 | | full weekend in October and ending at 12 midnight on the following |
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| 28 | 26 | | Sunday. |
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| 29 | 27 | | SECTION 2. (a) Notwithstanding Section 151.358(b)(1), Tax |
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| 30 | 28 | | Code, as added by this Act, if this Act takes effect September 1, |
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| 31 | 29 | | 2015, the exemption provided by that subdivision from the taxes |
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| 32 | 30 | | imposed by Chapter 151, Tax Code, applies to a sale that takes place |
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| 33 | 31 | | during a period beginning at 12:01 a.m. on the Friday before the |
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| 34 | 32 | | first full weekend in September 2015 and ending at 12 midnight on |
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| 35 | 33 | | the following Sunday if the sale otherwise meets the requirements |
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| 36 | 34 | | of that section. |
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| 37 | 35 | | (b) If this Act receives the vote necessary for immediate |
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| 38 | 36 | | effect as provided by Section 4 of this Act, this section has no |
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| 39 | 37 | | effect. |
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| 40 | 38 | | (c) If this section takes effect, this section expires |
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| 41 | 39 | | October 1, 2015. |
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| 42 | 40 | | SECTION 3. The change in law made by this Act does not |
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| 43 | 41 | | affect tax liability accruing before the effective date of this |
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| 44 | 42 | | Act. That liability continues in effect as if this Act had not been |
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| 45 | 43 | | enacted, and the former law is continued in effect for the |
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| 46 | 44 | | collection of taxes due and for civil and criminal enforcement of |
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| 47 | 45 | | the liability for those taxes. |
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| 48 | 46 | | SECTION 4. Except as otherwise provided by this Act, this |
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| 49 | 47 | | Act takes effect immediately if it receives a vote of two-thirds of |
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| 50 | 48 | | all the members elected to each house, as provided by Section 39, |
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| 51 | 49 | | Article III, Texas Constitution. If this Act does not receive the |
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| 52 | 50 | | vote necessary for immediate effect, this Act takes effect |
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| 53 | 51 | | September 1, 2015. |
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