By: Creighton, Nichols S.B. No. 228
(In the Senate - Filed December 5, 2014; January 28, 2015,
read first time and referred to Committee on Finance;
April 23, 2015, reported adversely, with favorable Committee
Substitute by the following vote: Yeas 12, Nays 1; April 23, 2015,
sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR S.B. No. 228 By: Kolkhorst
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales tax for firearms and hunting
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 HUNTING SUPPLIES FOR LIMITED
PERIOD. (a) In this section, "hunting supplies" means ammunition,
archery equipment, hunting blinds and stands, hunting decoys,
firearm cleaning supplies, gun cases and gun safes, hunting optics,
and hunting safety equipment.
(b) The sale of a firearm or hunting supplies is exempted
from the taxes imposed by this chapter if the sale takes place
during a period:
(1) beginning at 12:01 a.m. on the Saturday of the last
full weekend in August and ending at 12 midnight on the following
Sunday; or
(2) beginning at 12:01 a.m. on the Saturday of the last
full weekend in October and ending at 12 midnight on the following
Sunday.
SECTION 2. (a) Notwithstanding Section 151.358(b)(1), Tax
Code, as added by this Act, if this Act takes effect September 1,
2015, the exemption provided by that subdivision from the taxes
imposed by Chapter 151, Tax Code, applies to a sale that takes place
during a period beginning at 12:01 a.m. on the Friday before the
first full weekend in September 2015 and ending at 12 midnight on
the following Sunday if the sale otherwise meets the requirements
of that section.
(b) If this Act receives the vote necessary for immediate
effect as provided by Section 4 of this Act, this section has no
effect.
(c) If this section takes effect, this section expires
October 1, 2015.
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. Except as otherwise provided by this Act, 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.
* * * * *