89R1785 RDS-D     By: Hinojosa of Nueces S.B. No. 1603       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from sales and use taxes for firearms,   ammunition, and other related items.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.3131, Tax Code, is amended to read as   follows:          Sec. 151.3131.  FIREARMS AND RELATED ITEMS [FIREARM SAFETY   EQUIPMENT].  (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.                (4)  "Firearm [, "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 a   firearm, a firearm accessory, ammunition, or firearm safety   equipment is exempted from the taxes imposed by this chapter.          SECTION 2.  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 3.  This Act takes effect September 1, 2025.