The bill amends the Use Tax Act to exempt the storage, use, or consumption of firearm safety devices from the tax imposed under this act. This exemption will be in effect from May 13, 2024, through December 31, 2025. Additionally, it mandates that sellers of firearms provide written notice to purchasers and display a conspicuous notice at points of sale, informing them of the tax exemption for firearm safety devices during this period.

Furthermore, the bill defines "firearm safety device" as equipment designed to prevent unauthorized access to or operation of a firearm. This includes devices that prevent a firearm from being operated without deactivation and secure storage options like gun safes or lockboxes. However, it explicitly excludes display cases primarily intended for showcasing firearms.

Statutes affected:
House Introduced Bill: 205.94