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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection and enforcement of sales and use taxes on |
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imported firearms. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.007, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) "Sales price" or "receipts" of a firearm transferred in |
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a transaction involving a person who holds a federal firearms |
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license is the greatest of: |
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(1) the sales price listed on the Bureau of Alcohol, |
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Tobacco, and Firearms Transaction Record Form 4473 that was |
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completed as part of the transfer; |
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(2) the sales price shown on an invoice from the seller |
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if the invoice shows the actual price of the item subject to |
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transfer; or |
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(3) $500. |
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SECTION 2. Section 151.008(b), Tax Code, is amended to read |
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as follows: |
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(b) "Seller" and "retailer" include: |
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(1) a person in the business of making sales at auction |
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of tangible personal property owned by the person or by another; |
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(2) a person who makes more than two sales of taxable |
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items during a 12-month period, including sales made in the |
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capacity of an assignee for the benefit of creditors or receiver or |
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trustee in bankruptcy; |
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(3) a person regarded by the comptroller as a seller or |
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retailer under Section 151.024; |
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(4) a hotel, motel, or owner or lessor of an office or |
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residential building or development that contracts and pays for |
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telecommunications services for resale to guests or tenants; |
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(5) a person who engages in regular or systematic |
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solicitation of sales of taxable items in this state by the |
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distribution of catalogs, periodicals, advertising flyers, or |
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other advertising, by means of print, radio, or television media, |
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or by mail, telegraphy, telephone, computer data base, cable, |
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optic, microwave, or other communication system for the purpose of |
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effecting sales of taxable items; [and] |
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(6) a person who, under an agreement with another |
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person, is: |
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(A) entrusted with possession of tangible |
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personal property with respect to which the other person has title |
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or another ownership interest; and |
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(B) authorized to sell, lease, or rent the |
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property without additional action by the person having title to or |
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another ownership interest in the property; and |
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(7) a person who holds a federal firearms license and |
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is from time to time entrusted with possession of tangible personal |
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property under that license with respect to which another person |
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has title or another ownership interest. |
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SECTION 3. Section 151.103, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) For purposes of this section, "sale" includes a transfer |
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of interest in a firearm in which a Bureau of Alcohol, Tobacco, and |
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Firearms Transaction Record Form 4473 is completed. |
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SECTION 4. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 5. This Act takes effect September 1, 2013. |