- Tennessee has enacted a permanent sales and use tax exemption for firearm safes and safety devices.
- A firearm safe is a locking container designed for secure storage of firearms.
- A firearm safety device is a device that prevents unauthorized operation of a firearm.
- Sellers must report exempt sales of these items on the Tennessee sales tax return.
- The exemption was created through enacted legislation, making the previous temporary sales tax holiday permanent.
Source: salestaxinstitute.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.
