The text as introduced · 262 words
89R1785 RDS-D
By: Hinojosa of Nueces
S.B. No. 1603
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from sales and use taxes for firearms,
ammunition, and other related items.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.3131, Tax Code, is amended to read as
follows:
Sec. 151.3131. FIREARMS AND RELATED ITEMS [ FIREARM SAFETY
EQUIPMENT ]. (a) In this section :
(1) "Ammunition" has the meaning assigned by 18 U.S.C.
Section 921(a)(17)(A).
(2) "Firearm" has the meaning assigned by 18 U.S.C.
Section 921(a)(3).
(3) "Firearm accessory" means an item used in
conjunction with or mounted on a firearm that is not essential to
the basic function of the firearm.
(4) "Firearm [ , "firearm ] safety equipment" means a
gun lock box, a gun safe, a barrel lock, a trigger lock, a firearm
safety training manual or electronic publication, or another item
designed to ensure the safe handling or storage of a firearm.
(b) The sale, storage, use, or other consumption of a
firearm, a firearm accessory, ammunition, or firearm safety
equipment is exempted from the taxes imposed by this chapter.
SECTION 2. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2025.