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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 for firearms and hunting |
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supplies 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 151.358 to read as follows: |
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Sec. 151.358. FIREARMS AND HUNTING SUPPLIES FOR LIMITED |
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PERIOD. (a) In this section, "hunting supplies" means ammunition, |
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archery equipment, hunting blinds and stands, hunting decoys, |
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firearm cleaning supplies, gun cases and gun safes, hunting optics, |
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and hunting safety equipment. |
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(b) The sale of a firearm or hunting supplies is exempted |
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from the taxes imposed by this chapter if the sale takes place |
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during a period beginning at 12:01 a.m. on the Saturday of the last |
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full weekend in August and ending at 12 midnight on the following |
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Sunday. |
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SECTION 2. (a) Notwithstanding Section 151.358, Tax Code, |
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as added by this Act, if this Act takes effect September 1, 2017, |
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the exemption provided by that section from the taxes imposed by |
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Chapter 151, Tax Code, applies to a sale that takes place during a |
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period beginning at 12:01 a.m. on the Saturday of the first full |
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weekend in September 2017 and ending at 12 midnight on the following |
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Sunday if the sale otherwise meets the requirements of that |
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section. |
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(b) If this Act receives the vote necessary for immediate |
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effect as provided by Section 4 of this Act, this section has no |
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effect. |
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(c) If this section takes effect, this section expires |
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October 1, 2017. |
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SECTION 3. 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 4. Except as otherwise provided by this Act, this |
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Act takes effect immediately if it receives a vote of two-thirds of |
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all the members elected to each house, as provided by Section 39, |
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Article III, Texas Constitution. If this Act does not receive the |
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vote necessary for immediate effect, this Act takes effect |
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September 1, 2017. |