4 | 6 | | AN ACT |
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5 | 7 | | relating to a sales and use tax exemption for firearm safety |
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6 | 8 | | equipment. |
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7 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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8 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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9 | 11 | | by adding Section 151.3131 to read as follows: |
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10 | 12 | | Sec. 151.3131. FIREARM SAFETY EQUIPMENT. (a) In this |
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11 | 13 | | section, "firearm safety equipment" means a gun lock box, a gun |
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14 | 15 | | ensure the safe handling or storage of a firearm. |
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15 | 16 | | (b) The sale, storage, use, or other consumption of firearm |
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16 | 17 | | safety equipment is exempted from the taxes imposed by this |
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17 | 18 | | chapter. |
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18 | 19 | | SECTION 2. The change in law made by this Act does not |
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19 | 20 | | affect tax liability accruing before the effective date of this |
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20 | 21 | | Act. That liability continues in effect as if this Act had not been |
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21 | 22 | | enacted, and the former law is continued in effect for the |
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22 | 23 | | collection of taxes due and for civil and criminal enforcement of |
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23 | 24 | | the liability for those taxes. |
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24 | 25 | | SECTION 3. This Act takes effect September 1, 2021. |
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25 | | - | ______________________________ ______________________________ |
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26 | | - | President of the Senate Speaker of the House |
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27 | | - | I hereby certify that S.B. No. 313 passed the Senate on |
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28 | | - | April 19, 2021, by the following vote: Yeas 30, Nays 1; and that |
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29 | | - | the Senate concurred in House amendment on May 27, 2021, by the |
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30 | | - | following vote: Yeas 31, Nays 0. |
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31 | | - | ______________________________ |
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32 | | - | Secretary of the Senate |
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33 | | - | I hereby certify that S.B. No. 313 passed the House, with |
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34 | | - | amendment, on May 18, 2021, by the following vote: Yeas 142, |
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35 | | - | Nays 2, one present not voting. |
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36 | | - | ______________________________ |
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37 | | - | Chief Clerk of the House |
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38 | | - | Approved: |
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39 | | - | ______________________________ |
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40 | | - | Date |
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41 | | - | ______________________________ |
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42 | | - | Governor |
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