Bill Text: TX HB3740 | 2023-2024 | 88th Legislature | Introduced


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

Spectrum: Partisan Bill (Republican 6-0)

Status: (Introduced - Dead) 2023-03-20 - Referred to Ways & Means [HB3740 Detail]

Download: Texas-2023-HB3740-Introduced.html
  88R13013 RDS-D
 
  By: Kitzman H.B. No. 3740
 
 
 
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.
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