88(R) HB 3580 - Introduced version

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.



	A BILL TO BE ENTITLED
	AN ACT
	relating to an exemption from sales and use taxes for firearms,
	ammunition, and other related items.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 151.3131, Tax Code, is amended to read as
	follows:
	Sec. 151.3131. FIREARMS AND RELATED ITEMS [~~FIREARM SAFETY~~
	~~EQUIPMENT~~]. (a) In this section:
	(1) "Ammunition" has the meaning assigned by 18 U.S.C.
	Section 921(a)(17)(A).
	(2) "Firearm" has the meaning assigned by 18 U.S.C.
	Section 921(a)(3).
	(3) "Firearm accessory" means an item used in
	conjunction with or mounted on a firearm that is not essential to
	the basic function of the firearm.
	(4) "Firearm [~~, "firearm~~] safety equipment" means a
	gun lock box, a gun safe, a barrel lock, a trigger lock, a firearm
	safety training manual or electronic publication, or another item
	designed to ensure the safe handling or storage of a firearm.
	(b) The sale, storage, use, or other consumption of a
	firearm, a firearm accessory, ammunition, or firearm safety
	equipment 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, 2023.

88(R) HB 3580 - Introduced version - Bill Text