87R8319 SMT-D
By: Creighton S.B. No. 934
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from sales and use taxes for firearms and
hunting supplies for a limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.358 to read as follows:
Sec. 151.358. FIREARMS AND HUNTING SUPPLIES FOR LIMITED
PERIOD. (a) In this section, "hunting supplies" means ammunition,
archery equipment, hunting blinds and stands, hunting decoys,
firearm cleaning supplies, gun cases and gun safes, hunting optics,
and hunting safety equipment.
(b) The sale of a firearm or hunting supplies is exempted
from the taxes imposed by this chapter if the sale takes place
during a period beginning at 12:01 a.m. on the Saturday of the last
full weekend in August and ending at 11:59 p.m. on the following
Sunday.
SECTION 2. (a) Notwithstanding Section 151.358, Tax Code,
as added by this Act, if this Act takes effect September 1, 2021,
the exemption provided by that section from the taxes imposed by
Chapter 151, Tax Code, applies to a sale that takes place during a
period beginning at 12:01 a.m. on the Saturday of the first full
weekend in September 2021 and ending at 11:59 p.m. on the following
Sunday if the sale otherwise meets the requirements of that
section.
(b) If this Act receives the vote necessary for immediate
effect as provided by Section 4 of this Act, this section has no
effect.
(c) If this section takes effect, this section expires
October 1, 2021.
SECTION 3. 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 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2021.