TX SB1286

Imposes a new 1% sales tax on all sales of ammunition, firearms, and firearm accessories by licensed dealers in Texas

Defines firearm accessories as non-essential items used with firearms, including telescopic/laser sights, magazines, suppressors, aftermarket stocks and grips, speedloaders, ammunition carriers, and target illumination lights

The new tax applies only to sales already subject to the existing state sales tax under Chapter 151 and is collected in addition to that tax

All tax proceeds must be deposited into a dedicated account in the general revenue fund that can only be appropriated to the Health and Human Services Commission for the family violence program

Takes effect September 1, 2025