|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to a sales and use tax exemption for firearm safety devices |
|
and educational materials. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|
by adding Section 151.3131 to read as follows: |
|
Sec. 151.3131. FIREARM SAFETY SUPPLIES. (a) In this |
|
section, "firearm safety supplies" means gun cases, gun safes, |
|
firearm safety locks, trigger locks, firearms safety training |
|
manuals or electronic publications, and other items designed to |
|
ensure the safe handling or storage of a firearm. |
|
(b) The sale, storage, use, or other consumption of firearm |
|
safety supplies is exempted from the taxes imposed by this chapter. |
|
SECTION 2. The change in law made by this Act does not |
|
affect tax liability accruing before the effective date of this |
|
Act. That liability continues in effect as if this Act had not been |
|
enacted, and the former law is continued in effect for the |
|
collection of taxes due and for civil and criminal enforcement of |
|
the liability for those taxes. |
|
SECTION 3. This Act takes effect September 1, 2019. |