By Thompson                                            H.B. No. 294
         77R1854 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)  an enclosure equipped with a locking device,
1-11     including a padlock, key lock, or combination lock, intended to
1-12     prevent unauthorized access to the firearm.
1-13           SECTION 2.  (a)  This Act takes effect July 1, 2001, if it
1-14     receives a vote of two-thirds of all the members elected to each
1-15     house, as provided by Section 39, Article III, Texas Constitution.
1-16     If this Act does not receive the vote necessary for effect on that
1-17     date, this Act takes effect October 1, 2001.
1-18           (b)  The change in law made by this Act does not affect taxes
1-19     imposed before the effective date of this Act, and the law in
1-20     effect before the effective date of this Act is continued in effect
1-21     for purposes of  the liability for and collection of those taxes.