Section 151.3131 - Firearm Safety Equipment(a) In this section, "firearm safety equipment" means a gun lock box, a gun safe, a barrel lock, a trigger lock, a firearm safety training manual or electronic publication, or another item designed to ensure the safe handling or storage of a firearm.(b) The sale, storage, use, or other consumption of firearm safety equipment is exempted from the taxes imposed by this chapter.Added by Acts 2021, 87th Leg., R.S., Ch. 554 (S.B. 313), Sec. 1, eff. September 1, 2021.Acts 2021, Texas Acts of the 87th Leg. - Regular Session, ch. 554,Sec. 2 provides: The change in law made by this Act does not affect tax liability accruing before the effective date of this Act. That liability continues in effect as if this Act had not been enacted, and the former law is continued in effect for the collection of taxes due and for civil and criminal enforcement of the liability for those taxes.