Bill Text: TX HB1533 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to an exemption from the sales tax for firearms and hunting supplies for a limited period.
Spectrum: Partisan Bill (Republican 38-1)
Status: (Introduced - Dead) 2013-02-25 - Referred to Ways & Means [HB1533 Detail]
Download: Texas-2013-HB1533-Introduced.html
| 83R9512 CJC-D | ||
| By: Leach | H.B. No. 1533 | |
|
|
||
|
|
||
| relating to an exemption from the sales tax for firearms and hunting | ||
| supplies for a limited period. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.358 to read as follows: | ||
| Sec. 151.358. FIREARMS AND HUNTING SUPPLIES FOR LIMITED | ||
| PERIOD. (a) In this section, "hunting supplies" means ammunition, | ||
| archery equipment, hunting blinds and stands, hunting decoys, | ||
| firearm cleaning supplies, gun cases and gun safes, and hunting | ||
| optics. | ||
| (b) The sale of a firearm or hunting supplies is exempted | ||
| from the taxes imposed by this chapter if the sale takes place | ||
| during a period beginning at 12:01 a.m. on March 2 and ending at 12 | ||
| midnight on the same day. | ||
| 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 immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2013. | ||
