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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of a sales tax on ammunition, firearms, |
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and firearm accessories to provide funding for the family violence |
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program in the Health and Human Services Commission. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle E, Title 2, Tax Code, is amended by |
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adding Chapter 165 to read as follows: |
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CHAPTER 165. SALES TAX ON AMMUNITION, FIREARMS, AND FIREARM |
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ACCESSORIES |
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Sec. 165.0001. DEFINITIONS. In this chapter: |
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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) "Dealer" has the meaning assigned by 18 U.S.C. |
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Section 921(a)(11). |
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(3) "Firearm" has the meaning assigned by 18 U.S.C. |
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Section 921(a)(3). |
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(4) "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 a firearm, including a telescopic or laser |
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sight, magazine, flash or sound suppressor, folding or aftermarket |
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stock and grip, speedloader, ammunition carrier, or light for |
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target illumination. |
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Sec. 165.0002. AMMUNITION, FIREARMS, AND FIREARM |
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ACCESSORIES TAX. (a) A tax is imposed on each sale by a dealer of |
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ammunition, a firearm, or a firearm accessory. |
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(b) The tax rate is one percent of the sale price of the |
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ammunition, firearm, or firearm accessory. |
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(c) The tax imposed under this chapter is in addition to the |
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tax imposed under Chapter 151. The tax imposed by this chapter does |
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not apply to a sale unless the tax imposed under Chapter 151 applies |
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to the sale. |
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Sec. 165.0003. APPLICATION OF OTHER LAW. (a) Except as |
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provided by this chapter: |
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(1) the tax imposed by this chapter is administered, |
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imposed, collected, and enforced in the same manner as the tax under |
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Chapter 151 is administered, imposed, collected, and enforced; and |
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(2) the provisions of Chapter 151 applicable to the |
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sales tax imposed under Subchapter C, Chapter 151, apply to the tax |
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imposed by this chapter. |
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(b) A change in the law relating to the taxation of the sale |
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of ammunition, a firearm, or a firearm accessory under Chapter 151 |
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also applies to the tax imposed by this chapter. |
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Sec. 165.0004. DISPOSITION AND USE OF PROCEEDS. The |
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comptroller shall deposit the proceeds from taxes imposed under |
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this chapter to the credit of an account in the general revenue fund |
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that may be appropriated only to the Health and Human Services |
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Commission to provide funding for the family violence program |
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established under Chapter 51, Human Resources Code. |
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SECTION 2. This Act takes effect September 1, 2025. |