TITLE: Relating to an exemption from the sales tax for firearms and hunting supplies for a limited period.

SUMMARY: Relating to an exemption from the sales tax for firearms and hunting supplies for a limited period.

FULL TEXT:
AN ACT relating to an exemption from the sales tax for firearms and hunting supplies for a limited period. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended by adding Section 151.358 to read as follows: Sec. 151.358. FIREARMS AND HUNTING SUPPLIES FOR LIMITED PERIOD. (a) In this section, "hunting supplies" means ammunition, archery equipment, hunting blinds and stands, hunting decoys, firearm cleaning supplies, gun cases and gun safes, hunting optics, and hunting safety equipment. (b) The sale of a firearm or hunting supplies is exempted from the taxes imposed by this chapter if the sale takes place during a period beginning at 12:01 a.m. on the Saturday of the last full weekend in August and ending at 12 midnight on the following Sunday. SECTION 2. (a) Notwithstanding Section 151.358, Tax Code, as added by this Act, if this Act takes effect September 1, 2017, the exemption provided by that section from the taxes imposed by Chapter 151, Tax Code, applies to a sale that takes place during a period beginning at 12:01 a.