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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from sales and use taxes for firearms, |
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ammunition, and other related items sold during a limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. This Act may be cited as the Come and Take It |
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Sales Tax Holiday Act. |
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SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.31315 to read as follows: |
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Sec. 151.31315. FIREARMS AND RELATED ITEMS FOR LIMITED |
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PERIOD. (a) In this section: |
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(1) "Ammunition" has the meaning assigned by 18 U.S.C. |
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Section 921(a)(17)(A). |
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(2) "Firearm" has the meaning assigned by 18 U.S.C. |
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Section 921(a)(3). |
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(3) "Firearm accessory" means an item used in |
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conjunction with or mounted on a firearm that is not essential to |
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the basic function of the firearm. |
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(b) The sale, storage, use, or other consumption of a |
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firearm, a firearm accessory, or ammunition is exempted from the |
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taxes imposed by this chapter if the sale, storage, use, or |
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consumption subject to the tax takes place during a period |
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beginning at 12:01 a.m. on the second to last Friday in February and |
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ending at 11:59 p.m. on the following Sunday. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect September 1, 2025. |