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  89R16293 CJD-D     By: Hagenbuch S.B. No. 2412       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from sales and use taxes for firearms,   ammunition, and other related items sold during a limited period.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  This Act may be cited as the Come and Take It   Sales Tax Holiday Act.          SECTION 2.  Subchapter H, Chapter 151, Tax Code, is amended   by adding Section 151.31315 to read as follows:           Sec.   151.31315.     FIREARMS AND RELATED ITEMS FOR LIMITED   PERIOD. (a)   In this section:                 (1)     "Ammunition" has the meaning assigned by 18 U.S.C.   Section 921(a)(17)(A).                 (2)     "Firearm" has the meaning assigned by 18 U.S.C.   Section 921(a)(3).                 (3)     "Firearm accessory" means an item used in   conjunction with or mounted on a firearm that is not essential to   the basic function of the firearm.           (b)     The sale, storage, use, or other consumption of a   firearm, a firearm accessory, or ammunition is exempted from the   taxes imposed by this chapter if the sale, storage, use, or   consumption subject to the tax takes place during the period   described by Section 151.326(a)(2).          SECTION 3.  The change in law made by this Act does not   affect tax liability accruing before the effective date of this   Act.  That liability continues in effect as if this Act had not been   enacted, and the former law is continued in effect for the   collection of taxes due and for civil and criminal enforcement of   the liability for those taxes.          SECTION 4.  This Act takes effect September 1, 2025.