| |
| |
|
|
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, hunting optics, |
|
|
and hunting safety equipment. |
|
|
(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: |
|
|
(1) beginning at 12:01 a.m. on the Saturday of the last |
|
|
full weekend in August and ending at 12 midnight on the following |
|
|
Sunday; or |
|
|
(2) beginning at 12:01 a.m. on the Saturday of the last |
|
|
full weekend in October and ending at 12 midnight on the following |
|
|
Sunday. |
|
|
SECTION 2. (a) Notwithstanding Section 151.358(b)(1), Tax |
|
|
Code, as added by this Act, if this Act takes effect September 1, |
|
|
2015, the exemption provided by that subdivision from the taxes |
|
|
imposed by Chapter 151, Tax Code, applies to a sale that takes place |
|
|
during a period beginning at 12:01 a.m. on the Friday before the |
|
|
first full weekend in September 2015 and ending at 12 midnight on |
|
|
the following Sunday if the sale otherwise meets the requirements |
|
|
of that section. |
|
|
(b) If this Act receives the vote necessary for immediate |
|
|
effect as provided by Section 4 of this Act, this section has no |
|
|
effect. |
|
|
(c) If this section takes effect, this section expires |
|
|
October 1, 2015. |
|
|
SECTION 3. 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 4. Except as otherwise provided by this Act, 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. |