Texas SB1286 imposes a one percent sales tax on ammunition, firearms, and firearm accessories to fund the family violence program in the Health and.
Texas SB1286 introduces a one percent sales tax on the sale of ammunition, firearms, and firearm accessories by dealers. This tax is in addition to the existing sales tax under Chapter 151. The tax applies only if the sale is subject to the Chapter 151 tax. The tax is administered, imposed, collected, and enforced in the same manner as the Chapter 151 tax. The proceeds from this tax are deposited into the general revenue fund and may be appropriated only to the Health and Human Services Commission to fund the family violence program. The act takes effect on September 1, 2025.
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- Core Provisions
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- Legal Framework
- Critical Issues
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