| 1 | 1 | | 87R8319 SMT-D |
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| 2 | 2 | | By: Creighton S.B. No. 934 |
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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 an exemption from sales and use taxes for firearms and |
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| 8 | 8 | | hunting supplies for a limited period. |
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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 151.358 to read as follows: |
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| 12 | 12 | | Sec. 151.358. FIREARMS AND HUNTING SUPPLIES FOR LIMITED |
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| 13 | 13 | | PERIOD. (a) In this section, "hunting supplies" means ammunition, |
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| 14 | 14 | | archery equipment, hunting blinds and stands, hunting decoys, |
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| 15 | 15 | | firearm cleaning supplies, gun cases and gun safes, hunting optics, |
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| 16 | 16 | | and hunting safety equipment. |
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| 17 | 17 | | (b) The sale of a firearm or hunting supplies is exempted |
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| 18 | 18 | | from the taxes imposed by this chapter if the sale takes place |
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| 19 | 19 | | during a period beginning at 12:01 a.m. on the Saturday of the last |
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| 20 | 20 | | full weekend in August and ending at 11:59 p.m. on the following |
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| 21 | 21 | | Sunday. |
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| 22 | 22 | | SECTION 2. (a) Notwithstanding Section 151.358, Tax Code, |
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| 23 | 23 | | as added by this Act, if this Act takes effect September 1, 2021, |
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| 24 | 24 | | the exemption provided by that section from the taxes imposed by |
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| 25 | 25 | | Chapter 151, Tax Code, applies to a sale that takes place during a |
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| 26 | 26 | | period beginning at 12:01 a.m. on the Saturday of the first full |
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| 27 | 27 | | weekend in September 2021 and ending at 11:59 p.m. on the following |
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| 28 | 28 | | Sunday if the sale otherwise meets the requirements of that |
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| 29 | 29 | | section. |
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| 30 | 30 | | (b) If this Act receives the vote necessary for immediate |
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| 31 | 31 | | effect as provided by Section 4 of this Act, this section has no |
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| 32 | 32 | | effect. |
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| 33 | 33 | | (c) If this section takes effect, this section expires |
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| 34 | 34 | | October 1, 2021. |
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| 35 | 35 | | SECTION 3. The change in law made by this Act does not |
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| 36 | 36 | | affect tax liability accruing before the effective date of this |
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| 37 | 37 | | Act. That liability continues in effect as if this Act had not been |
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| 38 | 38 | | enacted, and the former law is continued in effect for the |
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| 39 | 39 | | collection of taxes due and for civil and criminal enforcement of |
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| 40 | 40 | | the liability for those taxes. |
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| 41 | 41 | | SECTION 4. This Act takes effect immediately if it receives |
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| 42 | 42 | | a vote of two-thirds of all the members elected to each house, as |
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| 43 | 43 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 44 | 44 | | Act does not receive the vote necessary for immediate effect, this |
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| 45 | 45 | | Act takes effect September 1, 2021. |
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