Texas 2021 - 87th Regular

Texas Senate Bill SB313

Caption

Relating to a sales and use tax exemption for firearm safety equipment.

Impact

The implementation of SB313 is expected to have significant implications on state tax laws, specifically addressing the taxation of firearm safety products. This exemption means that both consumers and retailers will no longer incur sales tax on qualifying items, potentially increasing sales and encouraging the purchase of safety equipment. The bill supports the state's commitment to gun safety while balancing the interests of firearm owners and the broader public, reflecting a legislative effort to promote responsible practices in firearm handling and storage.

Summary

Senate Bill 313, enacted in 2021, introduces a sales and use tax exemption for various firearm safety equipment in Texas. The bill specifies qualifying items such as gun lock boxes, gun safes, barrel locks, trigger locks, and safety training materials, aimed at promoting responsible firearm ownership and safe handling practices. By making these items exempt from sales tax, the legislation is intended to facilitate greater access to safety equipment for firearm owners, thereby enhancing public safety measures in the community.

Sentiment

Discussions surrounding SB313 generally reflect a favorable sentiment among supporters of firearm rights, who view the tax exemption as a positive step towards enhancing safety without imposing substantial costs on gun owners. The bill has garnered support from various stakeholders who believe that it will facilitate access to essential safety equipment. However, some dissent may exist among those concerned about the broader implications of firearm laws, highlighting divided opinions in the community regarding gun ownership and regulation.

Contention

Notable points of contention around SB313 revolve around the potential for increased firearm accessibility versus the need for robust safety measures. Critics may express concerns that while promoting safety equipment is essential, it does not address other aspects of gun control and regulation. The discussions also touch upon the balance between encouraging responsible gun ownership through tax incentives and the potential unforeseen consequences on firearm-related incidents. This highlights an inherent tension within the legislative discourse on how best to ensure public safety while respecting individual rights.

Companion Bills

TX HB524

Same As Relating to a sales and use tax exemption for firearm safety equipment.

Previously Filed As

TX HB3740

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

TX HB3580

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

TX SB379

Relating to an exemption from sales and use taxes for certain family care items.

TX HB2422

Relating to an exemption from sales and use taxes for tools and equipment of skilled trade workers for a limited period.

TX HB3104

Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.

TX SB1000

Relating to a temporary exemption from sales and use taxes for certain clothing and footwear.

TX HB4371

Relating to an exemption from sales and use taxes for certain items used by or for certain life sciences campuses.

TX HB300

Relating to an exemption from sales and use taxes for certain family care items.

TX HB3894

Relating to an exemption from sales and use taxes for battery energy storage systems.

TX SB1265

Relating to the temporary exemption of certain tangible personal property related to certain connected data center projects from sales and use taxes.

Similar Bills

No similar bills found.