S.B. No. 1286 proposes the introduction of a one percent sales tax on the sale of ammunition, firearms, and firearm accessories in Texas. This tax is intended to generate funding specifically for the family violence program under the Health and Human Services Commission. The bill outlines definitions for key terms such as "ammunition," "dealer," "firearm," and "firearm accessory," and establishes that the tax will be administered similarly to existing sales taxes under Chapter 151 of the Tax Code.

Additionally, the bill mandates that the proceeds from this new tax be deposited into a designated account within the general revenue fund, which can only be appropriated for the family violence program. The legislation is set to take effect on September 1, 2025.

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