| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 87R2927 SMT-D | |
| 2 | 2 | By: Rosenthal H.B. No. 524 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to a sales and use tax exemption for firearm safety | |
| 8 | 8 | equipment. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | |
| 11 | 11 | by adding Section 151.3131 to read as follows: | |
| 12 | 12 | Sec. 151.3131. FIREARM SAFETY EQUIPMENT. (a) In this | |
| 13 | 13 | section, "firearm safety equipment" means a gun lock box, a gun | |
| 14 | 14 | safe, a barrel lock, a trigger lock, or another item designed to | |
| 15 | 15 | ensure the safe handling or storage of a firearm. | |
| 16 | 16 | (b) The sale, storage, use, or other consumption of firearm | |
| 17 | 17 | safety equipment is exempted from the taxes imposed by this | |
| 18 | 18 | chapter. | |
| 19 | 19 | SECTION 2. The change in law made by this Act does not | |
| 20 | 20 | affect tax liability accruing before the effective date of this | |
| 21 | 21 | Act. That liability continues in effect as if this Act had not been | |
| 22 | 22 | enacted, and the former law is continued in effect for the | |
| 23 | 23 | collection of taxes due and for civil and criminal enforcement of | |
| 24 | 24 | the liability for those taxes. | |
| 25 | 25 | SECTION 3. This Act takes effect September 1, 2021. |