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 |
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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. |