Texas 2021 - 87th Regular

Texas Senate Bill SB313 Compare Versions

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1-S.B. No. 313
1+By: Huffman, et al. S.B. No. 313
2+ (Meyer)
23
34
5+ A BILL TO BE ENTITLED
46 AN ACT
57 relating to a sales and use tax exemption for firearm safety
68 equipment.
79 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
810 SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
911 by adding Section 151.3131 to read as follows:
1012 Sec. 151.3131. FIREARM SAFETY EQUIPMENT. (a) In this
1113 section, "firearm safety equipment" means a gun lock box, a gun
12- safe, a barrel lock, a trigger lock, a firearm safety training
13- manual or electronic publication, or another item designed to
14+ safe, a barrel lock, a trigger lock, or another item designed to
1415 ensure the safe handling or storage of a firearm.
1516 (b) The sale, storage, use, or other consumption of firearm
1617 safety equipment is exempted from the taxes imposed by this
1718 chapter.
1819 SECTION 2. The change in law made by this Act does not
1920 affect tax liability accruing before the effective date of this
2021 Act. That liability continues in effect as if this Act had not been
2122 enacted, and the former law is continued in effect for the
2223 collection of taxes due and for civil and criminal enforcement of
2324 the liability for those taxes.
2425 SECTION 3. This Act takes effect September 1, 2021.
25- ______________________________ ______________________________
26- President of the Senate Speaker of the House
27- I hereby certify that S.B. No. 313 passed the Senate on
28- April 19, 2021, by the following vote: Yeas 30, Nays 1; and that
29- the Senate concurred in House amendment on May 27, 2021, by the
30- following vote: Yeas 31, Nays 0.
31- ______________________________
32- Secretary of the Senate
33- I hereby certify that S.B. No. 313 passed the House, with
34- amendment, on May 18, 2021, by the following vote: Yeas 142,
35- Nays 2, one present not voting.
36- ______________________________
37- Chief Clerk of the House
38- Approved:
39- ______________________________
40- Date
41- ______________________________
42- Governor