87R2927 SMT-D
 
  By: Huffman S.B. No. 313
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales and use tax exemption for firearm safety
  equipment.
         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 EQUIPMENT. (a) In this
  section, "firearm safety equipment" means a gun lock box, a gun
  safe, a barrel lock, a trigger lock, or another item designed to
  ensure the safe handling or storage of a firearm.
         (b)  The sale, storage, use, or other consumption of firearm
  safety equipment 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, 2021.