Notice Regarding Firearms Safety Devices

Published May 10, 2024

2023 PAs 14 and 15 (“Acts”) added a new, temporary, sales and use tax exemption expiring on December 31, 2024, for the sale or purchase of firearm safety devices. This exemption is available on or after May 13, 2024, through December 31, 2024.

“Firearm safety devices” means equipment designed to prevent unauthorized access to, or operation or discharge of, a firearm and falling into one of two categories: 

1. A device installed on a firearm designed to prevent the firearm from being operated until secured deactivation, for example a trigger lock; or
2. A gun safe, gun case, lockbox or other device designed in a manner as to withstand and prevent unauthorized access by any means other than a key, a combination, biometric data, or other similar means.

A firearm safety device does not include a glass-faced cabinet or other form of storage that is primarily designed to allow for the display of firearms.

Category 2, above – gun safes, gun cases, etc. – must be “designed, in light of materials used, to prevent access to a firearm by any means other than a key, a combination, biometric data, or other similar means” to qualify for the exemption.  Therefore, it must be apparent based on the design of the item and the materials used in its construction that the manufacturer designed the item specifically to prevent unauthorized access to firearms.  A general safe, such as a document safe that is not specifically designed to prevent unauthorized access to firearms, is not eligible for the exemption.

As discussed in a prior notice, retailers must provide notice of this new exemption at the point of sale.

Read the Prior Notice About This Exemption

Get a sample written notice to be posted at points of sale and distributed to purchasers