Bill Text: TX HB849 | 2015-2016 | 84th Legislature | Engrossed
Bill Title: Relating to an exemption from the sales tax for firearms and hunting supplies for a limited period.
Spectrum: Strong Partisan Bill (Republican 11-1)
Status: (Engrossed - Dead) 2015-05-15 - Referred to Finance [HB849 Detail]
Download: Texas-2015-HB849-Engrossed.html
| 84R21553 CJC-D | ||
| By: Paddie, Bonnen of Brazoria, Springer, | H.B. No. 849 | |
| King of Uvalde, Bohac, et al. | ||
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| 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, hunting optics, | ||
| and hunting safety equipment. | ||
| (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: | ||
| (1) beginning at 12:01 a.m. on the Saturday of the last | ||
| full weekend in August and ending at 12 midnight on the following | ||
| Sunday; or | ||
| (2) beginning at 12:01 a.m. on the Saturday of the last | ||
| full weekend in October and ending at 12 midnight on the following | ||
| Sunday. | ||
| SECTION 2. (a) Notwithstanding Section 151.358(b)(1), Tax | ||
| Code, as added by this Act, if this Act takes effect September 1, | ||
| 2015, the exemption provided by that subdivision from the taxes | ||
| imposed by Chapter 151, Tax Code, applies to a sale that takes place | ||
| during a period beginning at 12:01 a.m. on the Friday before the | ||
| first full weekend in September 2015 and ending at 12 midnight on | ||
| the following Sunday if the sale otherwise meets the requirements | ||
| of that section. | ||
| (b) If this Act receives the vote necessary for immediate | ||
| effect as provided by Section 4 of this Act, this section has no | ||
| effect. | ||
| (c) If this section takes effect, this section expires | ||
| October 1, 2015. | ||
| SECTION 3. 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 4. Except as otherwise provided by this Act, 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, 2015. | ||
