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  89R9674 RDS-D     By: Eckhardt, Gutierrez S.B. No. 1286       A BILL TO BE ENTITLED   AN ACT   relating to the imposition of a sales tax on ammunition, firearms,   and firearm accessories to provide funding for the family violence   program in the Health and Human Services Commission.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subtitle E, Title 2, Tax Code, is amended by   adding Chapter 165 to read as follows:   CHAPTER 165. SALES TAX ON AMMUNITION, FIREARMS, AND FIREARM   ACCESSORIES           Sec. 165.0001.  DEFINITIONS. In this chapter:                 (1)     "Ammunition" has the meaning assigned by 18 U.S.C.   Section 921(a)(17)(A).                 (2)     "Dealer" has the meaning assigned by 18 U.S.C.   Section 921(a)(11).                 (3)     "Firearm" has the meaning assigned by 18 U.S.C.   Section 921(a)(3).                 (4)     "Firearm accessory" means an item used in   conjunction with or mounted on a firearm that is not essential to   the basic function of a firearm, including a telescopic or laser   sight, magazine, flash or sound suppressor, folding or aftermarket   stock and grip, speedloader, ammunition carrier, or light for   target illumination.           Sec.   165.0002.     AMMUNITION, FIREARMS, AND FIREARM   ACCESSORIES TAX. (a) A tax is imposed on each sale by a dealer of   ammunition, a firearm, or a firearm accessory.           (b)     The tax rate is one percent of the sale price of the   ammunition, firearm, or firearm accessory.           (c)     The tax imposed under this chapter is in addition to the   tax imposed under Chapter 151. The tax imposed by this chapter does   not apply to a sale unless the tax imposed under Chapter 151 applies   to the sale.           Sec.   165.0003.     APPLICATION OF OTHER LAW. (a) Except as   provided by this chapter:                 (1)     the tax imposed by this chapter is administered,   imposed, collected, and enforced in the same manner as the tax under   Chapter 151 is administered, imposed, collected, and enforced; and                 (2)     the provisions of Chapter 151 applicable to the   sales tax imposed under Subchapter C, Chapter 151, apply to the tax   imposed by this chapter.           (b)     A change in the law relating to the taxation of the sale   of ammunition, a firearm, or a firearm accessory under Chapter 151   also applies to the tax imposed by this chapter.           Sec.   165.0004.     DISPOSITION AND USE OF PROCEEDS. The   comptroller shall deposit the proceeds from taxes imposed under   this chapter to the credit of an account in the general revenue fund   that may be appropriated only to the Health and Human Services   Commission to provide funding for the family violence program   established under Chapter 51, Human Resources Code.          SECTION 2.  This Act takes effect September 1, 2025.