87R7398 RDS-D
 
  By: Eckhardt S.B. No. 1287
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the imposition of a sales tax on ammunition, firearms,
  and firearms accessories to provide funding for the family violence
  program in the Health and Human Services Commission.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subtitle E, Title 2, Tax Code, is amended by
  adding Chapter 165 to read as follows:
  CHAPTER 165. SALES TAX ON AMMUNITION, FIREARMS, AND FIREARM
  ACCESSORIES
         Sec. 165.0001.  DEFINITIONS. In this chapter:
               (1)  "Ammunition" has the meaning assigned by 18 U.S.C.
  Section 921(a)(17)(A).
               (2)  "Dealer" has the meaning assigned by 18 U.S.C.
  Section 921(a)(11).
               (3)  "Firearm" has the meaning assigned by 18 U.S.C.
  Section 921(a)(3).
               (4)  "Firearm accessory" means an item used in
  conjunction with or mounted on a firearm that is not essential to
  the basic function of a firearm, including a telescopic or laser
  sight, magazine, flash or sound suppressor, folding or aftermarket
  stock and grip, speedloader, ammunition carrier, or light for
  target illumination.
         Sec. 165.0002.  AMMUNITION, FIREARMS, AND FIREARM
  ACCESSORIES TAX. (a) A tax is imposed on each sale by a dealer of
  ammunition, a firearm, or a firearm accessory.
         (b)  The tax rate is one percent of the sale price of the
  ammunition, firearm, or firearm accessory.
         (c)  The tax imposed under this chapter is in addition to the
  tax imposed under Chapter 151. The tax imposed by this chapter does
  not apply to a sale unless the tax imposed under Chapter 151 applies
  to the sale.
         Sec. 165.0003.  APPLICATION OF OTHER PROVISIONS. (a)
  Except as provided by this chapter:
               (1)  the tax imposed by this chapter is administered,
  imposed, collected, and enforced in the same manner as the tax under
  Chapter 151 is administered, imposed, collected, and enforced;
               (2)  the provisions of Chapter 151 applicable to the
  sales tax imposed under Subchapter C, Chapter 151, apply to the tax
  imposed by this chapter.
         (b)  A change in the law relating to the taxation of the sale
  of ammunition, a firearm, or a firearm accessory under Chapter 151
  also applies to the tax imposed by this chapter.
         Sec. 165.0004.  DISPOSITION AND USE OF PROCEEDS. The
  comptroller shall deposit the proceeds from taxes imposed under
  this chapter to the credit of an account in the general revenue fund
  that may be appropriated only to the Health and Human Services
  Commission to provide funding for the family violence program
  established under Chapter 51, Human Resources Code.
         SECTION 2.  This Act takes effect September 1, 2021.