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Texas · 90th Legislature Regular Session
HB1039Relating to the classification of certain sales of firearms as occasional sales for purposes of sales and use taxes.
Direction
Firearmsindustry liabilityAI label
↑Expands gun accessmodel confidence 90%
Raises the annual sales limit for occasional (non-permit) sales of firearms from $3,000 to $6,000 while keeping the same limit for other property, so more private firearm sales become tax-exempt.
the individual's total receipts from sales of the individual's tangible personal property in a calendar year do not exceed $3,000 for sales of property not including firearms and do not exceed $6,000 for sales of firearms.
✓ Quote verified word for word in the bill text
FirearmsotherAI label
↑Expands gun accessmodel confidence 80%
Amends the definition of occasional sale to treat certain sales of firearms differently from other tangible personal property for sales and use tax purposes, allowing higher tax-exempt sales volume specifically for firearms.
"Occasional[deleted: , "occasional] sale" means: ... (E) the sale of tangible personal property by an individual if: ... (iv) the individual's total receipts from sales of the individual's tangible personal property in a calendar year do not exceed $3,000 for sales of property not including firearms and do not exceed $6,000 for sales of firearms.
⚠ Quote could not be matched to the bill text: treat this label with caution
Why the model tagged it this way: The bill amends Tax Code §151.304 to increase the annual receipt limit for tax-exempt occasional sales of firearms from $3,000 to $6,000 (while leaving the limit for other property at $3,000) and makes conforming changes to the definition and cross-references. This reduces the tax burden on private firearm sales, expanding the ability to sell firearms without dealer permits or sales tax collection. No provisions address background checks, carry, accessories, red-flag orders, storage, preemption, transgender issues, abortion, or immigration enforcement.
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