SB 755

relating to an exemption from sales and use taxes for firearms,
ammunition, and other related items sold during a limited period.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  This Act may be cited as the Come and Take It
SECTION 2.  Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.31315 to read as follows:
Sec. 151.31315.  FIREARMS AND RELATED ITEMS FOR LIMITED
(1)  "Ammunition" has the meaning assigned by 18 U.S.C.
(2)  "Firearm" has the meaning assigned by 18 U.S.C.
(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.
(b)  The sale, storage, use, or other consumption of a
firearm, a firearm accessory, or ammunition is exempted from the
taxes imposed by this chapter if the sale, storage, use, or
consumption subject to the tax takes place during a period
beginning at 12:01 a.m. on the second to last Friday in February and
ending at 11:59 p.m. on the following Sunday.
SECTION 3.  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
SECTION 4.  This Act takes effect September 1, 2025.