| 1 | 1 | | 89R3832 RDS-D |
|---|
| 2 | 2 | | By: Middleton S.B. No. 755 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | |
|---|
| 6 | 6 | | |
|---|
| 7 | 7 | | A BILL TO BE ENTITLED |
|---|
| 8 | 8 | | AN ACT |
|---|
| 9 | 9 | | relating to an exemption from sales and use taxes for firearms, |
|---|
| 10 | 10 | | ammunition, and other related items sold during a limited period. |
|---|
| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 12 | 12 | | SECTION 1. This Act may be cited as the Come and Take It |
|---|
| 13 | 13 | | Sales Tax Holiday Act. |
|---|
| 14 | 14 | | SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended |
|---|
| 15 | 15 | | by adding Section 151.31315 to read as follows: |
|---|
| 16 | 16 | | Sec. 151.31315. FIREARMS AND RELATED ITEMS FOR LIMITED |
|---|
| 17 | 17 | | PERIOD. (a) In this section: |
|---|
| 18 | 18 | | (1) "Ammunition" has the meaning assigned by 18 U.S.C. |
|---|
| 19 | 19 | | Section 921(a)(17)(A). |
|---|
| 20 | 20 | | (2) "Firearm" has the meaning assigned by 18 U.S.C. |
|---|
| 21 | 21 | | Section 921(a)(3). |
|---|
| 22 | 22 | | (3) "Firearm accessory" means an item used in |
|---|
| 23 | 23 | | conjunction with or mounted on a firearm that is not essential to |
|---|
| 24 | 24 | | the basic function of the firearm. |
|---|
| 25 | 25 | | (b) The sale, storage, use, or other consumption of a |
|---|
| 26 | 26 | | firearm, a firearm accessory, or ammunition is exempted from the |
|---|
| 27 | 27 | | taxes imposed by this chapter if the sale, storage, use, or |
|---|
| 28 | 28 | | consumption subject to the tax takes place during a period |
|---|
| 29 | 29 | | beginning at 12:01 a.m. on the second to last Friday in February and |
|---|
| 30 | 30 | | ending at 11:59 p.m. on the following Sunday. |
|---|
| 31 | 31 | | SECTION 3. The change in law made by this Act does not |
|---|
| 32 | 32 | | affect tax liability accruing before the effective date of this |
|---|
| 33 | 33 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 34 | 34 | | enacted, and the former law is continued in effect for the |
|---|
| 35 | 35 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 36 | 36 | | the liability for those taxes. |
|---|
| 37 | 37 | | SECTION 4. This Act takes effect September 1, 2025. |
|---|