Bill Text: TX SB61 | 2019-2020 | 86th Legislature | Introduced


Bill Title: Relating to a sales and use tax exemption for firearm safety devices and educational materials.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2019-04-24 - Left pending in committee [SB61 Detail]

Download: Texas-2019-SB61-Introduced.html
  2019S0003-T 11/08/18
 
  By: Zaffirini S.B. No. 61
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales and use tax exemption for firearm safety devices
  and educational materials.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.3131 to read as follows:
         Sec. 151.3131.  FIREARM SAFETY SUPPLIES. (a)  In this
  section, "firearm safety supplies" means gun cases, gun safes,
  firearm safety locks, trigger locks, firearms safety training
  manuals or electronic publications, and other items designed to
  ensure the safe handling or storage of a firearm.
         (b)  The sale, storage, use, or other consumption of firearm
  safety supplies 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, 2019.
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