| 1 | 1 | | 89R16293 CJD-D |
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| 2 | 2 | | By: Hagenbuch S.B. No. 2412 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to an exemption from sales and use taxes for firearms, |
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| 10 | 10 | | ammunition, and other related items sold during a limited period. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. This Act may be cited as the Come and Take It |
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| 13 | 13 | | Sales Tax Holiday Act. |
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| 14 | 14 | | SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended |
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| 15 | 15 | | by adding Section 151.31315 to read as follows: |
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| 16 | 16 | | Sec. 151.31315. FIREARMS AND RELATED ITEMS FOR LIMITED |
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| 17 | 17 | | PERIOD. (a) In this section: |
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| 18 | 18 | | (1) "Ammunition" has the meaning assigned by 18 U.S.C. |
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| 19 | 19 | | Section 921(a)(17)(A). |
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| 20 | 20 | | (2) "Firearm" has the meaning assigned by 18 U.S.C. |
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| 21 | 21 | | Section 921(a)(3). |
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| 22 | 22 | | (3) "Firearm accessory" means an item used in |
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| 23 | 23 | | conjunction with or mounted on a firearm that is not essential to |
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| 24 | 24 | | the basic function of the firearm. |
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| 25 | 25 | | (b) The sale, storage, use, or other consumption of a |
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| 26 | 26 | | firearm, a firearm accessory, or ammunition is exempted from the |
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| 27 | 27 | | taxes imposed by this chapter if the sale, storage, use, or |
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| 28 | 28 | | consumption subject to the tax takes place during the period |
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| 29 | 29 | | described by Section 151.326(a)(2). |
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| 30 | 30 | | SECTION 3. The change in law made by this Act does not |
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| 31 | 31 | | affect tax liability accruing before the effective date of this |
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| 32 | 32 | | Act. That liability continues in effect as if this Act had not been |
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| 33 | 33 | | enacted, and the former law is continued in effect for the |
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| 34 | 34 | | collection of taxes due and for civil and criminal enforcement of |
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| 35 | 35 | | the liability for those taxes. |
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| 36 | 36 | | SECTION 4. This Act takes effect September 1, 2025. |
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