| 1 | 1 | | 87R2187 CJC-D |
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| 2 | 2 | | By: Zaffirini S.B. No. 60 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a sales and use tax exemption for certain firearm safety |
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| 8 | 8 | | supplies, including educational materials. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.3131 to read as follows: |
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| 12 | 12 | | Sec. 151.3131. FIREARM SAFETY SUPPLIES. (a) In this |
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| 13 | 13 | | section, "firearm safety supply" means a gun case, gun safe, |
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| 14 | 14 | | firearm safety lock, trigger lock, firearm safety training manual |
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| 15 | 15 | | or electronic publication, or other item designed to ensure the |
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| 16 | 16 | | safe handling or storage of a firearm. |
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| 17 | 17 | | (b) The sale, storage, use, or other consumption of a |
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| 18 | 18 | | firearm safety supply is exempted from the taxes imposed by this |
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| 19 | 19 | | chapter. |
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| 20 | 20 | | SECTION 2. The change in law made by this Act does not |
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| 21 | 21 | | affect tax liability accruing before the effective date of this |
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| 22 | 22 | | Act. That liability continues in effect as if this Act had not been |
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| 23 | 23 | | enacted, and the former law is continued in effect for the |
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| 24 | 24 | | collection of taxes due and for civil and criminal enforcement of |
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| 25 | 25 | | the liability for those taxes. |
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| 26 | 26 | | SECTION 3. This Act takes effect September 1, 2021. |
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