Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items.

SB 1603 exempts sales and use taxes on firearms, ammunition, firearm accessories, and firearm safety equipment (like gun locks, safes, and training materials) in Texas. The bill amends the Tax Code to remove tax liability for these items when purchased, stored, or used. It applies to all buyers of these products within Texas and takes effect September 1, 2025. The exemption does not affect taxes owed before this date.