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Tex. Tax Code § 151.3131

This is the official text of Tex. Tax Code § 151.3131, part of Texas’s Tax Code — governs state and local taxation.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

§ 151.3131. FIREARM SAFETY EQUIPMENT.

Official statutory text

(a) In this section, "firearm safety equipment" means a gun lock box, a gun safe, a barrel lock, a trigger lock, a firearm safety training manual or electronic publication, or another item designed to ensure the safe handling or storage of a firearm.

(b) The sale, storage, use, or other consumption of firearm safety equipment is exempted from the taxes imposed by this chapter.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.