S.B. No. 313

	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, a firearm safety training
	manual or electronic publication, 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.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I hereby certify that S.B. No. 313 passed the Senate on
	April 19, 2021, by the following vote: Yeas 30, Nays 1; and that
	the Senate concurred in House amendment on May 27, 2021, by the
	following vote: Yeas 31, Nays 0.
	______________________________
	Secretary of the Senate
	I hereby certify that S.B. No. 313 passed the House, with
	amendment, on May 18, 2021, by the following vote: Yeas 142,
	Nays 2, one present not voting.
	______________________________
	Chief Clerk of the House
	Approved:
	______________________________
	Date
	______________________________
	Governor