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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for gun safety devices for |
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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 151.357 to read as follows: |
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Sec. 151.357. GUN SAFETY DEVICES FOR LIMITED PERIOD. (a) In |
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this section, "gun safety device" means: |
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(1) a device that, when installed on a gun, is designed |
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to prevent the gun from being operated without first deactivating |
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the device; or |
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(2) a gun safe, gun case, gun cabinet, or other device |
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that is designed to be: |
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(A) used to store a gun; and |
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(B) unlocked only by use of a key or combination |
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or by other similar means. |
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(b) The sale of a gun safety device is exempted from the |
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taxes imposed by this chapter if: |
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(1) the sales price of the device is less than $2,500; |
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and |
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(2) the sale takes place during a period beginning at |
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12:01 a.m. on the first Friday in July 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 September 1, 2015. |