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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the sales tax for Firearms and Firearm |
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supplies for a limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.358 to read as follows: |
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Sec. 151.358. FIREARMS AND FIREARM SUPPLIES FOR LIMITED |
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PERIOD. (a) In this section, "firearm supplies" means ammunition, |
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firearm cleaning supplies, gun cases and gun safes, firearm optics, |
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and trigger locking devices. |
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(b) The sale of a firearm or firearm supplies is exempted |
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from the taxes imposed by this chapter, if the sale takes place |
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during a period beginning at 12:01 a.m. on the Friday before the |
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last full weekend before the first opening day of dove hunting |
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season in this state as determined by the Parks and Wildlife |
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Department in each year and ending at 12 midnight on the following |
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Sunday; or |
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(c) if this act fails to take effect before September 1, |
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2015, the sale of firearm or firearm supplies is exempted from the |
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taxes imposed by this chapter, if the sale takes place in the year |
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2015, during a period beginning at 12:01 a.m. on the Friday of |
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September 4, 2015 and ending at 12 midnight on the following Sunday. |
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After which, the sale of a firearm or firearm supplies is exempted |
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from the taxes imposed by this chapter, if the sale takes place |
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during a period beginning at 12:01 a.m. on the Friday before the |
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last full weekend before the first opening day of dove hunting |
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season in this state as determined by the Parks and Wildlife |
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Department in each year and ending at 12 midnight on the following |
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Sunday. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |