Relating to a prohibition on additional state and local taxes, assessments, and fees on ammunition, firearms, and firearm supplies.
Should HB2402 become law, it would alter the Texas Tax Code by adding limitations on taxation related to ammunition and firearms, providing clarity that would benefit both consumers and sellers in the firearms market. Notably, any tax or fee imposed after January 1, 2020, that contradicts the provisions of this bill would be rendered void. This could potentially invalidate local ordinances enacted after that date that attempted to levy new charges on firearm-related transactions.
House Bill 2402 aims to prohibit any additional state and local taxes, assessments, and fees on ammunition, firearms, and firearm supplies. The bill seeks to limit the imposition of taxes on these items to those specifically authorized by state law as it existed on January 1, 2020. This legislative measure is driven by the belief that such restrictions will help protect the rights of firearm owners and maintain affordability in a market that some argue is already heavily taxed.
The bill's introduction may lead to significant debate between supporters who argue that it protects Second Amendment rights and opponents who might contend that it undermines local governance by restricting municipalities' abilities to impose appropriate fees or taxes. Critics could argue that local authorities should maintain the power to manage the regulation of firearms within their jurisdictions, while proponents might assert that such regulations could unfairly burden firearm owners and dealers.