Relating to an exemption from sales and use taxes for firearms, ammunition, and other related items sold during a limited period.

SB 755 creates a temporary sales tax holiday for firearms, ammunition, and firearm accessories in Texas. It exempts these items from state sales and use taxes during a specific annual window: from 12:01 a.m. on the second-to-last Friday in February through 11:59 p.m. on the following Sunday. The exemption applies only to purchases made during this limited period, directly affecting consumers and retailers selling these items within that timeframe. The bill defines "firearm" and "ammunition" using federal standards and takes effect September 1, 2025, with the first holiday occurring in February 2026.