Bill > SB1603

This bill amends the Texas Tax Code to expand the existing sales and use tax exemption for firearm safety equipment by adding exemptions for firearms, firearm accessories, and ammunition. The bill defines these terms using federal definitions from 18 U.S.C. Section 921, specifically identifying "firearm" and "ammunition" based on federal statutory language, and introducing a new definition for "firearm accessory" as an item used with or mounted on a firearm that is not essential to its basic function. The tax exemption would apply to the sale, storage, use, or consumption of these items, effectively eliminating sales tax on firearms, their accessories, ammunition, and existing firearm safety equipment like gun locks, safes, and safety training materials. The bill specifies that this change does not affect tax liabilities accrued before its effective date, which is set for September 1, 2025, and existing tax collection and enforcement rules will continue to apply for any pre-effective date tax obligations.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=SB1603