Bill > SB755

This bill creates a temporary sales tax exemption for firearms, firearm accessories, and ammunition during a specific three-day period in February. More specifically, the bill establishes a sales tax holiday where these items will be exempt from state taxes starting at 12:01 a.m. on the second-to-last Friday in February and ending at 11:59 p.m. on the following Sunday. The bill defines firearms, ammunition, and firearm accessories using definitions from federal law (18 U.S.C. Section 921), with "firearm accessory" specifically defined as an item used with or mounted on a firearm that is not essential to its basic function. The legislation, named the "Come and Take It Sales Tax Holiday Act," will take effect on September 1, 2025, and does not impact any tax liabilities that existed before its effective date. This means existing tax obligations will be handled under the previous law, while new sales during the specified tax holiday will be exempt from state sales taxes.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB755