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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 151.3131: FIREARM SAFETY EQUIPMENT.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX
  5. SUBCHAPTER H. EXEMPTIONS

(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.

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

Collected 2026-08-27T01:47:41Z. Source file · JSON

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