Tax Exemption for Firearm Safes and Safety Devices

Effective November 1, 2023, firearm safes and safety devices are permenently sales tax exempt in Tennessee. 

A “firearm safe” is defined as a locking container or other enclosure, excluding glass-faced containers, 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 “firearm safety device” is defined as a device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device or a device to be equipped or installed on a firearm that is designed to prevent the operation of a firearm by anyone who does not have authorized access to the firearm.