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SPA Process User’s Guide – Chapter 2 – General Policies

Sale of Capital Assets to State Employees, Retired Peace Officers and Elected or Appointed Officers

A capital asset may be sold to an employee of a state agency or institute of higher education ONLY under the following circumstances:

  • The purchase is made from one of the state surplus storefronts in the state of Texas.
  • The employee is a commissioned officer of the Department of Public Safety (DPS) requesting to purchase his/her firearm that DPS is to retire and replace (Penal Code Annotated Section 411.020).
  • The individual is an honorably retired peace officer to whom the firearm was previously issued. A retired peace office may purchase only one firearm from a state agency (Texas Government Code Annotated Section 614.051).
  • The individual is an elected or appointed state officer or an executive head of a state agency in the legislative, executive or judicial branch of state government. On vacating an office or terminating employment, the individual may purchase, for fair market value, the chair used during their state service (Texas Government Code Annotated Section 2175.901).

Disposal method 14 should be used to report these types of transactions.

Glenn Hegar
Texas Comptroller of Public Accounts
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