Texas Senate Bill SB61

Texas 2019 - 86th Regular

Caption

Relating to a sales and use tax exemption for firearm safety devices and educational materials.

Impact

The change in law will specifically amend Subchapter H of the Tax Code by adding Section 151.3131, defining 'firearm safety supplies' and stating that sales, storage, use, and other consumption of these items will be tax-exempt. This exemption is intended to incentivize the purchase of safety equipment and educational materials, thereby potentially reducing firearm-related accidents and promoting better awareness of safety protocols. Importantly, the bill clarifies that existing tax liabilities before the effective date of the Act will not be affected.

Summary

Senate Bill 61 proposes to create a sales and use tax exemption for firearm safety devices and educational materials in Texas. This bill aims to encourage the safe handling and storage of firearms by reducing the financial burden associated with purchasing safety supplies and training materials. By prohibiting taxes on items such as gun safes, safety locks, and educational manuals, the legislation seeks to promote responsible gun ownership and safety measures among Texans.

Contention

While advocates for SB 61 highlight its public safety benefits and support for responsible gun ownership, there may be contention regarding the appropriation of tax revenue that would otherwise fund public services. Critics could argue that the tax exemption might limit state funds essential for community safety programs. The successful implementation of this exemption will depend on balancing the interests of gun safety advocates and those concerned about the funding implications.