SB 755
bill creates a sales tax holiday for guns and ammunition
Died in committee
Verdict: No flags
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 sold during a limited period.
Caption from analyzed text · version I.
Summary
One weekend, starting the second to last Friday in February.
The bill creates a yearly sales tax holiday for guns, ammunition, and gun accessories. It covers anyone who buys, stores, or uses those items in Texas, and the stores that sell them, during a weekend starting on the second to last Friday in February and ending that Sunday. For that weekend, no state sales or use tax is charged on those items, starting with the law's effective date of September 1, 2025.
Labels
Labels: NEVER GOT A HEARING. Filed Jan 10, 2025 and referred to the Senate Finance committee. No public hearing. The bill died.
Receipt
The receipt
89R-SB755 · 2025-01-10
SOLD BY
ITEM
relating to an exemption from sales and use taxes for firearms, ammunition, and other related items sold during a limited period.
WHAT IT DOES
One weekend, starting the second to last Friday in February.
The bill creates a yearly sales tax holiday for guns, ammunition, and gun accessories. It covers anyone who buys, stores, or uses those items in Texas, and the stores that sell them, during a weekend starting on the second to last Friday in February and ending that Sunday. For that weekend, no state sales or use tax is charged on those items, starting with the law's effective date of September 1, 2025.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Received by the Secretary of the Senate
- Filed
- Read first time
- Referred to Finance
FILED UNDER
No verified beat found.
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 · Jul 6, 2024 to Oct 24, 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$1,140,000.00
Texans for Lawsuit Reform PAC
$1,140,000.00
- Cash
- $1,140,000.00
- Paid by others
- $0.00
- Total
- $1,140,000.00
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.
TeamSources
Derived itemized flow · Dec 12, 2024 to Oct 21, 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.
Report IDs: 101009502, 101012383, 101061137, 101072395, 101072779.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$1,140,000.00
- Cash
- $1,140,000.00
- Paid by others
- $0.00
- Total
- $1,140,000.00
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.
TeamSources
Derived itemized flow · Dec 12, 2024 to Oct 21, 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.
Report IDs: 101009502, 101012383, 101061137, 101072395, 101072779.
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.
Sources
Texas Senate · Filed Jan 10, 2025
02/07/2025 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
Subjects
Taxation--Sales
Weapons
Text
The text as introduced · 275 words
89R3832 RDS-D By: Middleton S.B. No. 755 A BILL TO BE ENTITLED AN ACT relating to an exemption from sales and use taxes for firearms, ammunition, and other related items sold during a limited period. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. This Act may be cited as the Come and Take It Sales Tax Holiday Act. SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended by adding Section 151.31315 to read as follows: Sec. 151.31315. FIREARMS AND RELATED ITEMS FOR LIMITED PERIOD. (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. (b) The sale, storage, use, or other consumption of a firearm, a firearm accessory, or ammunition is exempted from the taxes imposed by this chapter if the sale, storage, use, or consumption subject to the tax takes place during a period beginning at 12:01 a.m. on the second to last Friday in February and ending at 11:59 p.m. on the following Sunday. SECTION 3. 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 4. This Act takes effect September 1, 2025.