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TX SB1603

Bill

Official Source

Status

Introduced

2/24/2025

Primary Sponsor

Adam Hinojosa

Click for details

Origin

Senate

89th Legislature Regular Session

AI Summary

  • Expands the existing Texas sales and use tax exemption for firearm safety equipment to include firearms, firearm accessories, and ammunition
  • Defines "firearm" and "ammunition" using federal definitions from 18 U.S.C. Section 921
  • Defines "firearm accessory" as items used with or mounted on firearms that are not essential to basic firearm function
  • Retains the existing exemption for firearm safety equipment including gun safes, lock boxes, barrel locks, trigger locks, and safety training materials
  • Takes effect September 1, 2025, with no retroactive application to tax liability accrued before that date

Legislative Description

Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

Taxation

Last Action

Referred to Finance

3/10/2025

Committee Referrals

Finance3/10/2025

Full Bill Text

No bill text available