By: Huffman S.B. No. 313
(In the Senate - Filed January 11, 2021; March 9, 2021, read
first time and referred to Committee on Finance; April 13, 2021,
reported favorably by the following vote: Yeas 15, Nays 0;
April 13, 2021, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for firearm safety
equipment.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3131 to read as follows:
Sec. 151.3131. FIREARM SAFETY EQUIPMENT. (a) In this
section, "firearm safety equipment" means a gun lock box, a gun
safe, a barrel lock, a trigger lock, or another item designed to
ensure the safe handling or storage of a firearm.
(b) The sale, storage, use, or other consumption of firearm
safety equipment is exempted from the taxes imposed by this
chapter.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2021.
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