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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the sales tax on handguns, rifles, |
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shotguns, and ammunition. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.344 to read as follows: |
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Sec. 151.344. HANDGUNS, RIFLES, SHOTGUNS, AND AMMUNITION. |
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The sale of a handgun, a rifle, a shotgun, or ammunition for a |
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handgun, rifle, or shotgun is exempted from the taxes imposed by |
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this chapter if the sale takes place during the period described by |
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Section 151.326(a)(2). |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |