Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 2162 amends the Tax Code to classify certain firearm sales as "occasional sales" for purposes of sales and use tax exemptions. It defines occasional sales to include up to $6,000 in total receipts from firearm sales in a calendar year by individuals not habitually engaged in such business and who do not employ brokers or factors other than online auctions. The bill's provisions would apply to tax liability accruing on or after the effective date.
Author (1)
Contact the Author
Rep. Matthew Shaheen
Capitol Phone:
(512) 463-0594
Capitol Office:
CAP GS.6
E-Mail:
