S.B. No. 313
 
 
 
 
AN ACT
  relating to a sales and use tax exemption for firearm safety
  equipment.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.3131 to read as follows:
         Sec. 151.3131.  FIREARM SAFETY EQUIPMENT. (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.
         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, 2021.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 313 passed the Senate on
  April 19, 2021, by the following vote: Yeas 30, Nays 1; and that
  the Senate concurred in House amendment on May 27, 2021, by the
  following vote: Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 313 passed the House, with
  amendment, on May 18, 2021, by the following vote: Yeas 142,
  Nays 2, one present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor