S.B. No. 313
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, a firearm safety training
manual or electronic publication, 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.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 313 passed the Senate on
April 19, 2021, by the following vote: Yeas 30, Nays 1; and that
the Senate concurred in House amendment on May 27, 2021, by the
following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 313 passed the House, with
amendment, on May 18, 2021, by the following vote: Yeas 142,
Nays 2, one present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor