Relating to the classification of certain sales of firearms as occasional sales for purposes of sales and use taxes.

HB 2162 amends Texas Tax Code Section 151.304 to clarify that certain private firearm sales by individuals qualify as "occasional sales," exempting them from sales and use taxes. It specifically defines an "occasional sale" for firearms as one where the seller: (1) personally owned the firearm for personal use, (2) holds no seller permit, (3) doesn’t use brokers (except online), and (4) limits annual firearm sales to $6,000. This directly affects private sellers (not licensed dealers) who meet these criteria, allowing them to avoid sales tax on qualifying transactions. The bill does not change tax rates but adjusts the exemption rules for individual firearm sales.