Texas 2023 - 88th Regular

Texas House Bill HB447 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R1171 BEF-D
2	2	By: Thierry H.B. No. 447
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to sales and use taxes imposed on certain assault weapons;
8	8	imposing taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Subtitle E, Title 2, Tax Code, is amended by
11	11	adding Chapter 165 to read as follows:
12	12	CHAPTER 165. ASSAULT WEAPON TAXES
13	13	SUBCHAPTER A. DEFINITIONS
14	14	Sec. 165.0001. LARGE CAPACITY AMMUNITION FEEDING DEVICE.
15	15	(a) In this chapter, "large capacity ammunition feeding device"
16	16	means a magazine, belt, drum, feed strip, or similar device,
17	17	including a device joined or coupled with another in any manner,
18	18	that has an overall capacity of, or that can be readily restored,
19	19	changed, or converted to accept, more than 10 rounds of ammunition.
20	20	(b) The term "large capacity ammunition feeding device"
21	21	does not include an attached tubular device designed to accept, and
22	22	capable of operating only with, .22 caliber rimfire ammunition.
23	23	Sec. 165.0002. PRESUMPTIVE RETAIL PRICE. In this chapter,
24	24	"presumptive retail price" means the average retail sales price of
25	25	an item in the United States during the preceding calendar year, as
26	26	the comptroller determines or estimates.
27	27	Sec. 165.0003. SEMIAUTOMATIC ASSAULT WEAPON. (a) In this
28	28	chapter, "semiautomatic assault weapon" means:
29	29	(1) a semiautomatic rifle that has the capacity to use
30	30	a magazine that is not a fixed magazine and has:
31	31	(A) a pistol grip;
32	32	(B) a forward grip;
33	33	(C) a folding, telescoping, or detachable stock;
34	34	(D) the ability to fold or adjust in a manner that
35	35	reduces the length, size, or any other dimension, or otherwise
36	36	enhances the concealability, of the rifle;
37	37	(E) a functional grenade launcher;
38	38	(F) a barrel shroud; or
39	39	(G) a threaded barrel;
40	40	(2) a semiautomatic rifle that has a fixed magazine
41	41	with the capacity to accept more than 10 rounds of ammunition,
42	42	except for an attached tubular device designed to accept, and
43	43	capable of operating only with, .22 caliber rimfire ammunition;
44	44	(3) any part, combination of parts, component, device,
45	45	attachment, or accessory that is designed or functions to
46	46	accelerate the rate of fire of a semiautomatic firearm but not
47	47	convert the semiautomatic firearm into a machine gun;
48	48	(4) a semiautomatic pistol that has the capacity to
49	49	use a magazine that is not a fixed magazine and has:
50	50	(A) a threaded barrel;
51	51	(B) a second pistol grip;
52	52	(C) a barrel shroud;
53	53	(D) the capacity to accept a detachable magazine
54	54	at a location outside of the pistol grip;
55	55	(E) a design that is identical, or nearly
56	56	identical, to a design intended for a machine gun;
57	57	(F) a manufactured weight of 50 ounces or more
58	58	when unloaded;
59	59	(G) a stabilizing brace or similar component; or
60	60	(H) a buffer tube or other part that protrudes
61	61	horizontally behind the pistol grip;
62	62	(5) a semiautomatic pistol with a fixed magazine that
63	63	has the capacity to accept more than 10 rounds;
64	64	(6) a semiautomatic shotgun that:
65	65	(A) either:
66	66	(i) has a fixed magazine with the capacity
67	67	to accept more than five rounds; or
68	68	(ii) does not have a fixed magazine; and
69	69	(B) has:
70	70	(i) a folding, telescoping, or detachable
71	71	stock;
72	72	(ii) a pistol grip or bird's head grip;
73	73	(iii) the ability to accept a detachable
74	74	magazine;
75	75	(iv) a forward grip; or
76	76	(v) a functional grenade launcher;
77	77	(7) a shotgun with a revolving cylinder;
78	78	(8) a belt-fed semiautomatic firearm, including a TNW
79	79	Firearms model M2HB firearm or FN America model M249S series
80	80	firearm;
81	81	(9) any combination of parts from which a firearm
82	82	described by Subdivisions (1) through (8) can be assembled; or
83	83	(10) the frame or receiver of a rifle or shotgun
84	84	described by Subdivision (1), (2), (3), (4), or (8).
85	85	(b) The term "semiautomatic assault weapon" does not
86	86	include a firearm that is:
87	87	(1) manually operated by bolt or lever action; or
88	88	(2) capable only of firing rimfire ammunition.
89	89	Sec. 165.0004. TAXABLE ASSAULT WEAPON. In this chapter,
90	90	"taxable assault weapon" means a:
91	91	(1) large capacity ammunition feeding device; or
92	92	(2) semiautomatic assault weapon.
93	93	SUBCHAPTER B. ASSAULT WEAPON SALES TAX
94	94	Sec. 165.0051. SALES TAX IMPOSED. (a) A tax is imposed on
95	95	each sale of a taxable assault weapon in this state.
96	96	(b) The tax rate is 1,000 percent of the greater of the:
97	97	(1) sales price of the taxable assault weapon sold; or
98	98	(2) presumptive retail price of the taxable assault
99	99	weapon sold.
100	100	Sec. 165.0052. APPLICABILITY OF SALES TAX. (a) The tax
101	101	imposed under Section 165.0051 is in addition to the tax imposed
102	102	under Subchapter C, Chapter 151.
103	103	(b) Except as provided by Section 165.0152, the tax imposed
104	104	under Section 165.0051 does not apply to a sale unless the tax
105	105	imposed under Subchapter C, Chapter 151, applies to the sale.
106	106	SUBCHAPTER C. ASSAULT WEAPON USE TAX
107	107	Sec. 165.0101. USE TAX IMPOSED. (a) A tax is imposed on the
108	108	storage, use, or other consumption in this state of a taxable
109	109	assault weapon purchased from a retailer for storage, use, or other
110	110	consumption in this state.
111	111	(b) The tax rate is 1,000 percent of the greater of the:
112	112	(1) sales price of the taxable assault weapon stored,
113	113	used, or otherwise consumed in this state; or
114	114	(2) presumptive retail price of the taxable assault
115	115	weapon stored, used, or otherwise consumed in this state.
116	116	Sec. 165.0102. APPLICABILITY OF USE TAX. (a) The tax
117	117	imposed under Section 165.0101 is in addition to the tax imposed
118	118	under Subchapter D, Chapter 151.
119	119	(b) Except as provided by Section 165.0152, the tax imposed
120	120	under Section 165.0101 does not apply to the storage, use, or other
121	121	consumption of a taxable assault weapon unless the tax imposed
122	122	under Subchapter D, Chapter 151, applies to the storage, use, or
123	123	other consumption.
124	124	SUBCHAPTER D. APPLICATION OF OTHER LAW
125	125	Sec. 165.0151. ADMINISTRATION OF TAX. (a) Except as
126	126	provided by this chapter:
127	127	(1) the taxes imposed under this chapter are
128	128	administered, imposed, collected, and enforced in the same manner
129	129	as the taxes under Chapter 151 are administered, imposed,
130	130	collected, and enforced; and
131	131	(2) the provisions of Chapter 151 applicable to the
132	132	sales tax imposed under Subchapter C, Chapter 151, and the use tax
133	133	imposed under Subchapter D, Chapter 151, apply to the sales and use
134	134	taxes imposed under this chapter.
135	135	(b) Except as provided by Section 165.0152, a change in the
136	136	law relating to the taxation of the sale or use of a taxable assault
137	137	weapon under Chapter 151 also applies to the sales or use tax
138	138	imposed under this chapter.
139	139	Sec. 165.0152. EXEMPTIONS. (a) Sections 151.302(a),
140	140	151.303, 151.307, 151.309, and 151.330 apply to the sales and use
141	141	taxes imposed under this chapter.
142	142	(b) Except as provided by Subsection (a), the provisions of
143	143	Subchapter H, Chapter 151, do not apply to the sales and use taxes
144	144	imposed under this chapter.
145	145	SUBCHAPTER E. REPORTS AND RECORDS
146	146	Sec. 165.0201. REPORTS. (a) A person required to file a
147	147	report under Section 151.403 who is also required to collect or pay
148	148	a tax under this chapter shall file with the comptroller a report
149	149	stating:
150	150	(1) for sales tax purposes, the make, model, sales
151	151	price, and presumptive retail price of each taxable assault weapon
152	152	sold by the seller during the reporting period;
153	153	(2) for use tax purposes, the make, model, sales
154	154	price, and presumptive retail price of each taxable assault weapon
155	155	sold by the retailer during the reporting period for storage, use,
156	156	or other consumption in this state;
157	157	(3) the make, model, sales price, and presumptive
158	158	retail price of each taxable assault weapon subject to the use tax
159	159	that was acquired during the reporting period for storage, use, or
160	160	other consumption in this state by a purchaser who did not pay the
161	161	tax to a retailer;
162	162	(4) the amount of the taxes due under this chapter for
163	163	the reporting period; and
164	164	(5) any other information the comptroller requires.
165	165	(b) The report required by this section for a reporting
166	166	period is due on the same date that the tax payment for the period is
167	167	due.
168	168	Sec. 165.0202. RECORDS. (a) A person required to file a
169	169	report under Section 151.403 who is also required to collect or pay
170	170	a tax under this chapter shall keep a complete record of:
171	171	(1) the make, model, sales price, and presumptive
172	172	retail price of each taxable assault weapon sold during each
173	173	reporting period;
174	174	(2) the make, model, sales price, and presumptive
175	175	retail price of each taxable assault weapon purchased during each
176	176	reporting period;
177	177	(3) all sales and use taxes, and any money represented
178	178	to be sales or use tax, collected under this chapter during each
179	179	reporting period; and
180	180	(4) any other information the comptroller requires.
181	181	(b) A person shall keep the records required by Subsection
182	182	(a) for the period required by Section 151.025(b).
183	183	SUBCHAPTER F. DISPOSITION OF PROCEEDS
184	184	Sec. 165.0251. DEPOSIT AND USE OF PROCEEDS. The
185	185	comptroller shall deposit the proceeds from taxes imposed under
186	186	this chapter to the credit of an account in the general revenue fund
187	187	that may be appropriated only to the Texas Education Agency for the
188	188	purpose of providing funding to public schools to improve campus
189	189	safety.
190	190	SECTION 2. This Act takes effect September 1, 2023.