{"data":{"id":"us-tx/tex.-tax-code-151.3131","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.3131","heading":"FIREARM SAFETY EQUIPMENT.","body":"(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.\n(b) The sale, storage, use, or other consumption of firearm safety equipment is exempted from the taxes imposed by this chapter.\nAdded by Acts 2021, 87th Leg., R.S., Ch. 554 (S.B. 313), Sec. 1, eff. September 1, 2021.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER H. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.3131","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"faf8f79d3d9a6ab0186634d874dd4658b661a416be7ec0ea8f6d9b82da91cb42","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.313","next":"us-tx/tex.-tax-code-151.3132"},"notice":"GroundRules: Original legal text. Not legal advice."}