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*Firearms
- modern rifles,
pistols, shotguns meeting NFA standards, antique rifles,
pistols, shotguns, gun cases & bags, gun sights,
scopes, stocks, and finishing materials, cleaning kits
and materials, parts, cannons earlier than 1898, cannon
parts, relics, concealed carry items, individual police
officer equipment, clips, loading devices, slings, non-guns,
air guns, non-cannons
*Knives - knives, swords, bayonets,
sharpening devices, knife making materials, straight,
& antique razors
*Loaded Ammunition " No
live, loaded ammo should be brought to the show by any
patron but is available for sale by the vendors. "
( Download
Vendor Amunition Rules Here )
( Download
procedures for securing ammo)
*Military -
uniforms meeting original specifications, equipment,
manuals
*Indian Artifacts
*Western - reenacting clothing 18th
and 19th century, pistol belts and holsters, hats and
caps
*Reloading components - Brass cases,
bullets, pellets in sealed containers, BB's in sealed
containers, reloading equipment, gauges, primers in
sealed containers, and nitro powder in sealed containers
(no black powder, coated black
powder allowed).
*Archery
- modern archery equipment (no
arrows)
*Art
- historical, western, hunting, trench art, scrimshaw,
scaled and antique toy soldiers (not
dolls)
*Tools
- antique
*Hunting
- game calls, decoys, traps, skinning equipment,
game bags, scent and scent cover items, tarps, hunting
tree stands, feeders, guided hunting trips.
*Collectables
- books, manuscripts, maps, manuals, magazines,
collectable currency, antique business and government
records, photographs, coins and stamps.
*New Gun Shows and the Texas Sales and Use Tax
September 2006
Click Here for a PDF to Print.
If you sell guns and other taxable items at gun shows in Texas , you are required by law to have a sales tax permit and collect sales tax from purchasers. The gun show promoters are responsible for collecting and remitting sales tax at the show unless they first make certain that the show's participants have active sales tax permits.
Tax Permits
Anyone who sells taxable items in Texas needs a state sales tax permit. This requirement applies to out-of-state residents who sell at Texas gun shows. There is no fee for a permit.
If you sell taxable items very infrequently (for example, if your only sales are at a gun show you attend every other year), you can get a one-time sales permit that allows you to collect the tax and report it immediately after the sales occur. After that one-time event, the permit will no longer be valid and you will not have to file any more sales tax returns.
The Texas Comptroller's local field offices can issue you a sales tax permit and help you complete your sales tax return. You can also call the toll-free number 1-800-252-5555 to request an application packet ( #289 ) and get help completing the application and tax return.
State and Local Sales and Use Taxes
Texas has a 6 1/4 percent state sales and use tax. Many cities, counties, transit authorities, and other special purpose districts have local sales and use taxes that range from 1/8 percent to 2 percent. Local sales and use taxes are collected and reported along with the state tax. The total rate of tax cannot exceed 8 1/4 percent on the sale of a taxable item.
For help in determining how to collect local tax, see our Local Sales and Use Tax Web site at http://www.window.state.tx.us/taxinfo/local/rateinfo.html
Sales Tax Returns
Tax returns are filed monthly, quarterly, or yearly, depending on the amount of tax collected. If you report less than $1,000 state tax during a calendar year, you can ask to file yearly returns.
Reports and payments are due by the 20th of the month following the period (monthly, quarterly, or yearly) in which the sales were made . For example, a yearly report is due on January 20th of the next year. If you report and pay the tax by the due date, you are allowed to keep 1/2 percent (.005) of the tax you collected as a timely filing discount.
Tax Collection/Resale Certificates
An exhibitor must collect sales or use tax or get a resale certificate from a purchaser who will resell the merchandise. The invoice can separately state the tax or indicate that the tax is included in the sales price. An exhibitor who holds a sales tax permit can also purchase tax-free items that will be resold.
Occasional Sales
There is no sales tax when a person who is not in the business of selling taxable items sells one or two such items in a twelve-month period. For example, a doctor-who is not in the business of selling taxable items and doesn't hold a sales tax permit-sells a gun from her collection of antique weapons to a friend in March and a sword to a neighbor in July. In August, she participates in a gun show where she sells three more weapons. Because the doctor has not sold any other taxable items prior to the sale of the gun in March, she can sell the gun and the sword tax free as occasional sales. The sales at the show are within 12 months from the sale of the gun in March and thus do not qualify for the occasional sale exemption. The doctor must get a sales tax permit and collect tax on those sales and on all subsequent sales of taxable items. She will not qualify for the occasional sale exemption again until 12 months have passed without selling a taxable item.
More Information
For more information about the Texas Sales and Use tax, please visit us online at http://www.window.state.tx.us/taxinfo/sales/index.html
94-153
(09/2006)
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