84R2680 CJC-D
 
  By: Creighton S.B. No. 228
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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, and hunting
  optics.
         (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 beginning at 12:01 a.m. on the Friday before the
  last full weekend in August and ending at 12 midnight on the
  following Sunday.
         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 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.