Relating to the imposition of a sales tax on ammunition, firearms, and firearm accessories to provide funding for the family violence program in the Health and Human Services Commission.

SB 1286 imposes a 1% sales tax on ammunition, firearms, and firearm accessories (like scopes, magazines, or suppressors) sold by dealers in Texas. The tax applies on top of existing sales tax and is collected through the state’s current tax system. All revenue generated will be directed exclusively to the Health and Human Services Commission’s family violence program, which provides services to victims. This bill directly affects gun dealers and purchasers of these items, with no changes to firearm ownership laws. The funding mechanism is straightforward: a new tax category for specific products, with proceeds dedicated to family violence support services.