Bill > HB920

This bill amends the Texas Tax Code to expand the existing sales and use tax exemption for firearm safety equipment to now include firearms, firearm accessories, and ammunition. The bill defines these terms using federal statutory definitions from 18 U.S.C. Section 921, specifically defining a firearm as a weapon designed to expel a projectile, a firearm accessory as an item used with or mounted on a firearm that is not essential to its basic function, and ammunition according to the federal definition. The exemption means that the sale, storage, use, or consumption of these items will not be subject to state sales and use taxes. The bill clarifies that this change does not affect tax liabilities that accrued before the effective date, which is set for September 1, 2025, and that the former law will continue to apply to the collection of taxes due and for enforcement purposes. This modification effectively broadens the existing tax exemption for firearm-related items beyond just safety equipment to include the firearms themselves, their accessories, and ammunition.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB920