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

HB 920 exempts sales and use taxes on firearms, ammunition, firearm accessories, and specific firearm safety equipment (like gun safes, locks, and training materials) from Texas sales and use taxes. This directly affects consumers and retailers purchasing these items, removing a tax burden that currently applies. The exemption applies to the sale, storage, use, or consumption of these items, effective September 1, 2025. The bill does not change taxes owed before this date or impact other tax categories.