| 1 | 1 | | 89R9674 RDS-D |
|---|
| 2 | 2 | | By: Eckhardt, Gutierrez S.B. No. 1286 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | A BILL TO BE ENTITLED |
|---|
| 8 | 8 | | AN ACT |
|---|
| 9 | 9 | | relating to the imposition of a sales tax on ammunition, firearms, |
|---|
| 10 | 10 | | and firearm accessories to provide funding for the family violence |
|---|
| 11 | 11 | | program in the Health and Human Services Commission. |
|---|
| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 13 | 13 | | SECTION 1. Subtitle E, Title 2, Tax Code, is amended by |
|---|
| 14 | 14 | | adding Chapter 165 to read as follows: |
|---|
| 15 | 15 | | CHAPTER 165. SALES TAX ON AMMUNITION, FIREARMS, AND FIREARM |
|---|
| 16 | 16 | | ACCESSORIES |
|---|
| 17 | 17 | | Sec. 165.0001. DEFINITIONS. In this chapter: |
|---|
| 18 | 18 | | (1) "Ammunition" has the meaning assigned by 18 U.S.C. |
|---|
| 19 | 19 | | Section 921(a)(17)(A). |
|---|
| 20 | 20 | | (2) "Dealer" has the meaning assigned by 18 U.S.C. |
|---|
| 21 | 21 | | Section 921(a)(11). |
|---|
| 22 | 22 | | (3) "Firearm" has the meaning assigned by 18 U.S.C. |
|---|
| 23 | 23 | | Section 921(a)(3). |
|---|
| 24 | 24 | | (4) "Firearm accessory" means an item used in |
|---|
| 25 | 25 | | conjunction with or mounted on a firearm that is not essential to |
|---|
| 26 | 26 | | the basic function of a firearm, including a telescopic or laser |
|---|
| 27 | 27 | | sight, magazine, flash or sound suppressor, folding or aftermarket |
|---|
| 28 | 28 | | stock and grip, speedloader, ammunition carrier, or light for |
|---|
| 29 | 29 | | target illumination. |
|---|
| 30 | 30 | | Sec. 165.0002. AMMUNITION, FIREARMS, AND FIREARM |
|---|
| 31 | 31 | | ACCESSORIES TAX. (a) A tax is imposed on each sale by a dealer of |
|---|
| 32 | 32 | | ammunition, a firearm, or a firearm accessory. |
|---|
| 33 | 33 | | (b) The tax rate is one percent of the sale price of the |
|---|
| 34 | 34 | | ammunition, firearm, or firearm accessory. |
|---|
| 35 | 35 | | (c) The tax imposed under this chapter is in addition to the |
|---|
| 36 | 36 | | tax imposed under Chapter 151. The tax imposed by this chapter does |
|---|
| 37 | 37 | | not apply to a sale unless the tax imposed under Chapter 151 applies |
|---|
| 38 | 38 | | to the sale. |
|---|
| 39 | 39 | | Sec. 165.0003. APPLICATION OF OTHER LAW. (a) Except as |
|---|
| 40 | 40 | | provided by this chapter: |
|---|
| 41 | 41 | | (1) the tax imposed by this chapter is administered, |
|---|
| 42 | 42 | | imposed, collected, and enforced in the same manner as the tax under |
|---|
| 43 | 43 | | Chapter 151 is administered, imposed, collected, and enforced; and |
|---|
| 44 | 44 | | (2) the provisions of Chapter 151 applicable to the |
|---|
| 45 | 45 | | sales tax imposed under Subchapter C, Chapter 151, apply to the tax |
|---|
| 46 | 46 | | imposed by this chapter. |
|---|
| 47 | 47 | | (b) A change in the law relating to the taxation of the sale |
|---|
| 48 | 48 | | of ammunition, a firearm, or a firearm accessory under Chapter 151 |
|---|
| 49 | 49 | | also applies to the tax imposed by this chapter. |
|---|
| 50 | 50 | | Sec. 165.0004. DISPOSITION AND USE OF PROCEEDS. The |
|---|
| 51 | 51 | | comptroller shall deposit the proceeds from taxes imposed under |
|---|
| 52 | 52 | | this chapter to the credit of an account in the general revenue fund |
|---|
| 53 | 53 | | that may be appropriated only to the Health and Human Services |
|---|
| 54 | 54 | | Commission to provide funding for the family violence program |
|---|
| 55 | 55 | | established under Chapter 51, Human Resources Code. |
|---|
| 56 | 56 | | SECTION 2. This Act takes effect September 1, 2025. |
|---|