By Thompson                                            H.B. No. 730
         76R1722 DAK-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to exempting gun safes from the sales tax.
 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
 1-5     by adding Section 151.333 to read as follows:
 1-6           Sec. 151.333.  GUN SAFES.  There is exempted from the taxes
 1-7     imposed by this chapter a tangible item that is:
 1-8                 (1)  an enclosure specifically designed or modified for
 1-9     the purpose of storing a firearm; and
1-10                 (2)  equipped with a locking device, including a
1-11     padlock, key lock, or combination lock, intended  to prevent
1-12     unauthorized access to the firearm.
1-13           SECTION 2.  (a)  This Act takes effect on the first day of
1-14     the first calendar quarter beginning on or after the date that it
1-15     may take effect under Section 39,  Article III, Texas Constitution.
1-16           (b)  The change in law made by this Act does not affect taxes
1-17     imposed before the effective date of this Act, and the law in
1-18     effect before the effective date of this Act is continued in effect
1-19     for purposes of the liability for and collection of those taxes.
1-20           SECTION 3.  The importance of this legislation and the
1-21     crowded condition of the calendars in both houses create an
1-22     emergency and an imperative public necessity that the
1-23     constitutional rule requiring bills to be read on three several
1-24     days in each house be suspended, and this rule is hereby suspended,
 2-1     and that this Act take effect and be in force according to its
 2-2     terms, and it is so enacted.