The text as introduced · 425 words
89R9674 RDS-D
By: Eckhardt, Gutierrez
S.B. No. 1286
A BILL TO BE ENTITLED
AN ACT
relating to the imposition of a sales tax on ammunition, firearms,
and firearm accessories to provide funding for the family violence
program in the Health and Human Services Commission.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle E, Title 2, Tax Code, is amended by
adding Chapter 165 to read as follows:
CHAPTER 165. SALES TAX ON AMMUNITION, FIREARMS, AND FIREARM
ACCESSORIES
Sec. 165.0001. DEFINITIONS. In this chapter:
(1) "Ammunition" has the meaning assigned by 18 U.S.C.
Section 921(a)(17)(A).
(2) "Dealer" has the meaning assigned by 18 U.S.C.
Section 921(a)(11).
(3) "Firearm" has the meaning assigned by 18 U.S.C.
Section 921(a)(3).
(4) "Firearm accessory" means an item used in
conjunction with or mounted on a firearm that is not essential to
the basic function of a firearm, including a telescopic or laser
sight, magazine, flash or sound suppressor, folding or aftermarket
stock and grip, speedloader, ammunition carrier, or light for
target illumination.
Sec. 165.0002. AMMUNITION, FIREARMS, AND FIREARM
ACCESSORIES TAX. (a) A tax is imposed on each sale by a dealer of
ammunition, a firearm, or a firearm accessory.
(b) The tax rate is one percent of the sale price of the
ammunition, firearm, or firearm accessory.
(c) The tax imposed under this chapter is in addition to the
tax imposed under Chapter 151. The tax imposed by this chapter does
not apply to a sale unless the tax imposed under Chapter 151 applies
to the sale.
Sec. 165.0003. APPLICATION OF OTHER LAW. (a) Except as
provided by this chapter:
(1) the tax imposed by this chapter is administered,
imposed, collected, and enforced in the same manner as the tax under
Chapter 151 is administered, imposed, collected, and enforced; and
(2) the provisions of Chapter 151 applicable to the
sales tax imposed under Subchapter C, Chapter 151, apply to the tax
imposed by this chapter.
(b) A change in the law relating to the taxation of the sale
of ammunition, a firearm, or a firearm accessory under Chapter 151
also applies to the tax imposed by this chapter.
Sec. 165.0004. DISPOSITION AND USE OF PROCEEDS. The
comptroller shall deposit the proceeds from taxes imposed under
this chapter to the credit of an account in the general revenue fund
that may be appropriated only to the Health and Human Services
Commission to provide funding for the family violence program
established under Chapter 51, Human Resources Code.
SECTION 2. This Act takes effect September 1, 2025.