Monitoring the Session

SB 1603

no sales tax on guns, ammo and gun safes

Died in committee

Verdict: No flags

No flagsInitial review
Sen. Adam HinojosaRSenate 27

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

Caption from analyzed text · version I.

Summary

Trigger locks and accessories too.

The bill removes state and local sales and use tax from firearms, ammunition, firearm accessories, and firearm safety equipment such as gun safes and trigger locks. It touches every buyer and seller of guns, ammo, and add-on gear in Texas, along with the state and local governments that now collect tax on those sales. Starting September 1, 2025, those purchases would no longer carry sales tax, where current law exempts only safety equipment.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R HB 3580 by Rep. Bumgarner (Died in committee) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 3580 by Rep. Bumgarner (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Feb 24, 2025 and referred to the Senate Finance committee. No public hearing. The bill died.

Receipt

The receipt

89R-SB1603 · 2025-02-24

SOLD BY

ITEM

relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

WHAT IT DOES

Trigger locks and accessories too.

The bill removes state and local sales and use tax from firearms, ammunition, firearm accessories, and firearm safety equipment such as gun safes and trigger locks. It touches every buyer and seller of guns, ammo, and add-on gear in Texas, along with the state and local governments that now collect tax on those sales. Starting September 1, 2025, those purchases would no longer carry sales tax, where current law exempts only safety equipment.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
  3. Read first time
  4. Referred to Finance
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 28, 2024 to May 5, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$100,000.00

Texans for Lawsuit Reform PAC

$100,000.00

Cash
$100,000.00
Paid by others
$0.00
Total
$100,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Oct 28, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100989239.

Mayes Middleton$34,596.72
Greg Abbott Campaign$33,489.82

Greg Abbott Campaign

$33,489.82

Cash
$0.00
Paid by others
$33,489.82
Total
$33,489.82
travel $16,942.43text $12,002.83event $4,544.56

Also funds 9 other sitting lawmakers.

Derived recipient stock · Oct 29, 2024 to Sep 2, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Team
Sources

Derived itemized flow · Oct 29, 2024 to Nov 12, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100989239.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texans for Lawsuit Reform PAC

$100,000.00

Cash
$100,000.00
Paid by others
$0.00
Total
$100,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · on Oct 28, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100989239.

×

Greg Abbott Campaign

$33,489.82

Cash
$0.00
Paid by others
$33,489.82
Total
$33,489.82
travel $16,942.43text $12,002.83event $4,544.56

Also funds 9 other sitting lawmakers.

Derived recipient stock · Oct 29, 2024 to Sep 2, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Team
Sources

Derived itemized flow · Oct 29, 2024 to Nov 12, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100989239.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 88R and 89R. Checked against 88R only.

88R HB 3580

by Rep. Bumgarner, different lead author · Died in committee · same text

Introduced text

Last action, Mar 16, 2023: Referred to Ways & Means

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

Caption, 88R bill history

Sources

Texas Senate · Filed Feb 24, 2025

03/10/2025 S Referred to Finance

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Senate committee · Finance · Final status: Died in committee

Companion

HB 920 by Bumgarner (identical)

Subjects

Taxation--Sales

Weapons

Text

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.