87R6856 CJC-D
By: Price H.B. No. 2402
A BILL TO BE ENTITLED
AN ACT
relating to a prohibition on additional state and local taxes,
assessments, and fees on ammunition, firearms, and firearm
supplies.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 101, Tax Code, is amended by adding
Section 101.010 to read as follows:
Sec. 101.010. LIMITATION: TAXES IMPOSED ON AMMUNITION,
FIREARMS, AND FIREARM SUPPLIES. (a) In this section:
(1) "Ammunition" has the meaning assigned by Section
229.001, Local Government Code.
(2) "Firearm supplies" means items specifically
designed or adapted to:
(A) carry, clean, holster, or store a firearm; or
(B) be affixed to a firearm to improve the
functioning or capabilities of the firearm.
(b) Notwithstanding any other law, the state may not impose
a tax on a sale of or an authorization to obtain or possess
ammunition, firearms, or firearm supplies other than a tax
specifically authorized by state law in effect on January 1, 2020.
SECTION 2. Chapter 301, Tax Code, is amended by adding
Section 301.005 to read as follows:
Sec. 301.005. LIMITATION: TAXES, ASSESSMENTS, FEES, AND
OTHER CHARGES IMPOSED ON AMMUNITION, FIREARMS, AND FIREARM
SUPPLIES. (a) In this section:
(1) "Ammunition" and "firearm supplies" have the
meanings assigned by Section 101.010.
(2) "Local government" means a municipality, county,
or other political subdivision of this state.
(b) Notwithstanding any other law, a local government may
not impose a tax, assessment, fee, or other charge, including an
application, license, or registration fee, on a sale of or an
authorization to obtain or possess ammunition, firearms, or firearm
supplies other than a tax, assessment, fee, or other charge
specifically authorized by state law in effect on January 1, 2020.
SECTION 3. An order, ordinance, or resolution adopted on or
after January 1, 2020, and before the effective date of this Act by
the governing body of a political subdivision of this state
imposing a tax, assessment, fee, or other charge on a sale of or an
authorization to obtain or possess ammunition, firearms, or firearm
supplies that would be prohibited under Section 301.005, Tax Code,
as added by this Act, is void on the effective date of this Act.
SECTION 4. 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, 2021.