Bill Text: TX SB755 | 2025-2026 | 89th Legislature | Introduced

Texas Senate Bill 755

Introduced

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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-02-07 - Referred to Finance [SB755 Detail]

Download: Texas-2025-SB755-Introduced.html

	89R3832 RDS-D

	By: Middleton	S.B. No. 755



	A BILL TO BE ENTITLED
	AN ACT
	relating to an exemption from sales and use taxes for firearms,
	ammunition, and other related items sold during a limited period.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. This Act may be cited as the Come and Take It
	Sales Tax Holiday Act.
	SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended
	by adding Section 151.31315 to read as follows:
	Sec. 151.31315. FIREARMS AND RELATED ITEMS FOR LIMITED
	PERIOD. (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.
	(b) The sale, storage, use, or other consumption of a
	firearm, a firearm accessory, or ammunition is exempted from the
	taxes imposed by this chapter if the sale, storage, use, or
	consumption subject to the tax takes place during a period
	beginning at 12:01 a.m. on the second to last Friday in February and
	ending at 11:59 p.m. on the following Sunday.
	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. This Act takes effect September 1, 2025.