87R2187 CJC-D
By: Zaffirini S.B. No. 60
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for certain firearm safety
supplies, including educational materials.
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 SUPPLIES. (a) In this
section, "firearm safety supply" means a gun case, gun safe,
firearm safety lock, trigger lock, firearm safety training manual
or electronic publication, or other item designed to ensure the
safe handling or storage of a firearm.
(b) The sale, storage, use, or other consumption of a
firearm safety supply 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.