TX
Texas Senate Bill SB228

Texas 2015 - 84th Regular

Texas Senate Bill SB228 Compare Versions

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1-By: Creighton, Nichols S.B. No. 228
2- (In the Senate - Filed December 5, 2014; January 28, 2015,
3- read first time and referred to Committee on Finance;
4- April 23, 2015, reported adversely, with favorable Committee
5- Substitute by the following vote: Yeas 12, Nays 1; April 23, 2015,
6- sent to printer.)
7-Click here to see the committee vote
8- COMMITTEE SUBSTITUTE FOR S.B. No. 228 By: Kolkhorst
1+By: Creighton, Campbell S.B. No. 228
2+ Nichols
93
104
115 A BILL TO BE ENTITLED
126 AN ACT
137 relating to an exemption from the sales tax for firearms and hunting
148 supplies for a limited period.
159 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1610 SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
1711 by adding Section 151.358 to read as follows:
1812 Sec. 151.358. FIREARMS AND HUNTING SUPPLIES FOR LIMITED
1913 PERIOD. (a) In this section, "hunting supplies" means ammunition,
2014 archery equipment, hunting blinds and stands, hunting decoys,
2115 firearm cleaning supplies, gun cases and gun safes, hunting optics,
2216 and hunting safety equipment.
2317 (b) The sale of a firearm or hunting supplies is exempted
2418 from the taxes imposed by this chapter if the sale takes place
25- during a period:
26- (1) beginning at 12:01 a.m. on the Saturday of the last
19+ during a period beginning at 12:01 a.m. on the Saturday of the last
2720 full weekend in August and ending at 12 midnight on the following
28- Sunday; or
29- (2) beginning at 12:01 a.m. on the Saturday of the last
30- full weekend in October and ending at 12 midnight on the following
3121 Sunday.
32- SECTION 2. (a) Notwithstanding Section 151.358(b)(1), Tax
33- Code, as added by this Act, if this Act takes effect September 1,
34- 2015, the exemption provided by that subdivision from the taxes
35- imposed by Chapter 151, Tax Code, applies to a sale that takes place
36- during a period beginning at 12:01 a.m. on the Friday before the
37- first full weekend in September 2015 and ending at 12 midnight on
38- the following Sunday if the sale otherwise meets the requirements
39- of that section.
22+ SECTION 2. (a) Notwithstanding Section 151.358, Tax Code,
23+ as added by this Act, if this Act takes effect September 1, 2015,
24+ the exemption provided by that section from the taxes imposed by
25+ Chapter 151, Tax Code, applies to a sale that takes place during a
26+ period beginning at 12:01 a.m. on the Friday before the first full
27+ weekend in September 2015 and ending at 12 midnight on the following
28+ Sunday if the sale otherwise meets the requirements of that
29+ section.
4030 (b) If this Act receives the vote necessary for immediate
4131 effect as provided by Section 4 of this Act, this section has no
4232 effect.
4333 (c) If this section takes effect, this section expires
4434 October 1, 2015.
4535 SECTION 3. The change in law made by this Act does not
4636 affect tax liability accruing before the effective date of this
4737 Act. That liability continues in effect as if this Act had not been
4838 enacted, and the former law is continued in effect for the
4939 collection of taxes due and for civil and criminal enforcement of
5040 the liability for those taxes.
5141 SECTION 4. Except as otherwise provided by this Act, this
5242 Act takes effect immediately if it receives a vote of two-thirds of
5343 all the members elected to each house, as provided by Section 39,
5444 Article III, Texas Constitution. If this Act does not receive the
5545 vote necessary for immediate effect, this Act takes effect
5646 September 1, 2015.
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