Skip to main content

Sales and Use Tax Exemption-Firearm Safety Devices

Issued: November 25, 2024

2023 PAs 14 and 15 (“Acts”) added a new, temporary, sales and use tax exemption for the sale or purchase of firearm safety devices beginning May 13, 2024. This exemption expires on December 31, 2024. Sales occurring after December 31, 2024, will not be exempt from sales or use tax. See Notice Regarding Firearms Safety Devices, Published May 10, 2024, for more information regarding this exemption.