Texas 2021 - 87th Regular

Texas Senate Bill SB60

Caption

Relating to a sales and use tax exemption for certain firearm safety supplies, including educational materials.

Impact

If enacted, SB60 would contribute to the modification of state tax law, specifically Section 151 of the Texas Tax Code. This bill intends to incentivize the purchase of safety supplies conducive to responsible firearm handling and storage by exempting them from sales taxes. The measure is expected to lighten the financial burden on consumers purchasing these essential items, thereby fostering a safer environment concerning firearm ownership. Additionally, this bill could serve as a model for future legislative efforts aimed at public safety and responsibility in firearm ownership.

Summary

Senate Bill 60 aims to amend the Texas Tax Code to provide a sales and use tax exemption for various firearm safety supplies, including items such as gun cases, gun safes, firearm safety locks, and educational materials related to safe firearm handling. The introduction of this bill reflects ongoing state efforts to promote firearm safety and interoperability, as it specifically categorizes which products will qualify for tax exemptions under Texas law. This measure not only seeks to clarify the definition of 'firearm safety supplies' but also aims to encourage responsible gun ownership by making essential safety equipment more accessible through financial incentives.

Contention

Discussions surrounding SB60 may involve varied perspectives related to gun ownership rights and state interests in promoting safety. Proponents of the bill argue that easing the tax burden on firearm safety supplies directly addresses concerns about gun safety and responsible ownership. Conversely, critics might voice concerns that such tax exemptions could be seen as state endorsement of firearm ownership, potentially undermining broader gun control initiatives. The societal implications of promoting firearm safety through tax incentives continue to be a point of contention for lawmakers and constituents alike.

Companion Bills

No companion bills found.

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 HB3298

Relating to an exemption from sales and use taxes for educational materials purchased by a teacher.

TX HB346

Relating to a sales and use tax exemption for school supplies purchased by a teacher.

TX SB379

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

TX HB300

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

TX HB4371

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

TX HB688

Relating to sales and use tax exemptions for certain computers sold during a limited period.

TX HB3894

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

TX HB1265

Relating to sales and use tax exemptions for wound care dressings and certain feminine hygiene products.

Similar Bills

No similar bills found.