Gun safes and safety devices sold at retail are exempt from sales and use tax during the holiday period beginning at 12:01 am on July 1, 2021 and ending at 11:59 pm on June 30, 2022.
A “gun safe” is defined as:
- A locking container or other enclosure equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one or more firearms.
A “gun safety device” is defined as:
- Any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of the firearm.