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AN ACT
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relating to the taxation of fireworks. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.801, Tax Code, is amended by |
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amending Subsections (a) and (d) and adding Subsection (c-2) to |
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read as follows: |
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(a) Except for the amounts allocated under Subsections (b), |
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[and] (c), and (c-2), all proceeds from the collection of the taxes |
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imposed by this chapter shall be deposited to the credit of the |
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general revenue fund. |
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(c-2) An amount equal to the revenue derived from the |
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collection of taxes at the rate of two percent on each sale at |
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retail of fireworks shall be deposited to the credit of the rural |
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volunteer fire department insurance fund established under Section |
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614.075, Government Code. |
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(d) The comptroller shall determine the amount to be |
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deposited to the highway fund under Subsection (b) according to |
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available statistical data indicating the estimated average or |
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actual consumption or sales of lubricants used to propel motor |
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vehicles over the public roadways. The comptroller shall determine |
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the amounts to be deposited to the funds or accounts under |
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Subsection (c) according to available statistical data indicating |
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the estimated or actual total receipts in this state from taxable |
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sales of sporting goods. The comptroller shall determine the |
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amount to be deposited to the fund under Subsection (c-2) according |
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to available statistical data indicating the estimated or actual |
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total receipts in this state from taxes imposed on sales at retail |
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of fireworks. If satisfactory data are not available, the |
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comptroller may require taxpayers who make taxable sales or uses of |
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those lubricants, [or] of sporting goods, or of fireworks to report |
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to the comptroller as necessary to make the allocation required by |
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Subsection (b), [or] (c), or (c-2). |
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SECTION 2. Section 151.801(e), Tax Code, is amended by |
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adding Subdivision (3) to read as follows: |
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(3) "Fireworks" means any composition or device that |
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is designed to produce a visible or audible effect by combustion, |
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explosion, deflagration, or detonation that is classified as |
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Division 1.4G explosives by the United States Department of |
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Transportation in 49 C.F.R. Part 173 as of September 1, 1999. The |
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term does not include: |
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(A) a toy pistol, toy cane, toy gun, or other |
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device that uses a paper or plastic cap; |
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(B) a model rocket or model rocket motor |
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designed, sold, and used for the purpose of propelling a |
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recoverable aero model; |
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(C) a propelling or expelling charge consisting |
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of a mixture of sulfur, charcoal, and potassium nitrate; |
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(D) a novelty or trick noisemaker; |
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(E) a pyrotechnic signaling device or distress |
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signal for marine, aviation, or highway use in an emergency |
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situation; |
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(F) a fusee or railway torpedo for use by a |
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railroad; |
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(G) a blank cartridge for use in a radio, |
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television, film, or theater production, for signal or ceremonial |
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purposes in athletic events, or for industrial purposes; or |
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(H) a pyrotechnic device for use by a military |
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organization. |
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SECTION 3. Section 614.072(h), Government Code, is amended |
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to read as follows: |
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(h) Administration costs associated with the program during |
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a state fiscal year may not exceed seven percent of the total |
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deposited to the credit of the fund as required by Section |
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151.801(c-2) [revenue collected from the tax imposed under Chapter
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161], Tax Code, during the previous fiscal year. |
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SECTION 4. Section 614.075(a), Government Code, is amended |
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to read as follows: |
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(a) The rural volunteer fire department insurance fund is an |
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account in the general revenue fund and is composed of money |
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deposited as required by Section 151.801(c-2) [collected under
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Chapter 161], Tax Code, and contributions to the fund from any other |
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source. |
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SECTION 5. Chapter 161, Tax Code, is repealed. |
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SECTION 6. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 7. This Act takes effect September 1, 2015. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 761 passed the Senate on |
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March 31, 2015, by the following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 761 passed the House on |
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May 22, 2015, by the following vote: Yeas 131, Nays 8, |
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two present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |