Texas Tax Code

§ 151.3131 — FIREARM SAFETY EQUIPMENT

TX § 151.3131Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS

Statute text

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(a)In this section, "firearm safety equipment" means a gun lock box, a gun safe, a barrel lock, a trigger lock, a firearm safety training manual or electronic publication, or another item designed to ensure the safe handling or storage of a firearm.

(b)The sale, storage, use, or other consumption of firearm safety equipment is exempted from the taxes imposed by this chapter.

Legislative history

Added by Acts 2021, 87th Leg., R.S., Ch. 554 (S.B. 313), Sec. 1, eff. September 1, 2021.