SRC-JJJ S.B. 66 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 66
76R1722 DAK-DBy: Harris
Finance
3/5/1999
As Filed


DIGEST 

Currently, gun safes are subject to the state's sale's tax under Texas law.
Gun safes are manufactured for the exclusive purpose of storing and
securing firearms and ammunition, in part in an effort to prevent a child
from gaining access to firearms.  S.B. 66 would exempt gun safes from the
state sales tax.  

PURPOSE

As proposed, S.B. 66 establishes provisions regarding the exemption of gun
safes from the sales tax. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Chapter 151H, Tax Code, by adding Section 151.333, as
follows: 

Sec. 151.333.  GUN SAFES.  Exempts from taxes enclosures designed or
modified for  the purpose of storing a firearm, and enclosures equipped
with a locking device. 

SECTION 2.  (a) Effective date: First day of the first calendar quarter
beginning on or after the day that it may take effect under Section 39,
Article III, Texas Constitution. 
 
 (b) Makes application of this Act prospective.

SECTION 3.  Emergency clause.