Permanent Sales/Use Tax Exemption for Firearm Safes and Safety Devices in Tennessee

• Tennessee Legislature passed Senate Bill 7085, creating a sales and use tax exemption for firearm safes and safety devices
• The exemption will be effective from November 1, 2023
• The Tennessee Department of Revenue issued Notice #23-16, defining firearm safes as locking containers or enclosures for secure storage of firearms
• Firearm safety devices are defined as devices that prevent a firearm from being operated without deactivating the device or restrict operation to authorized individuals
• Dealers making exempt sales of firearm safes and safety devices have reporting requirements
• More information can be found on the provided link.

Source: jdsupra.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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