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A BILL TO BE ENTITLED
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AN ACT
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relating to exemptions from the sales tax for certain firearms, |
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hunting equipment, ammunition, and firearm or hunting accessories |
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for a limited period. |
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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 151.356 to read as follows: |
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Sec. 151.356. CERTAIN FIREARMS, AMMUNITION, HUNTING |
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EQUIPMENT, AND ACCESSORIES FOR LIMITED PERIOD. The sale of |
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firearms, ammunition, firearm accessories, shooting supplies, |
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archery equipment and related accessories, firearm optics and |
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related accessories, hunting optics and related accessories, |
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hunting electronics, hunting decoys and related accessories, game |
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calls and related accessories, game traps, game feeders and related |
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accessories, game carriers, game scents, game attractants, and |
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hunting blinds and stands is exempted from the taxes imposed by this |
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chapter if the sale takes place during a period beginning at 12:01 |
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a.m. on the second Friday in October and ending at 12 midnight on |
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the following Sunday. |
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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 July 1, 2011, if it |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect October 1, 2011. |