This bill amends Minnesota Statutes 2022, section 297A.67, by adding a new subdivision that provides a sales and use tax exemption for secure firearm storage units. The bill defines "secure firearm storage units" as containers that are fully enclosed and locked, specifically designed for the safe storage of firearms, and sold for that purpose by federally licensed firearms dealers. Additionally, it clarifies the definition of "firearm" as per existing law.

The new provision will take effect for sales and purchases made after June 30, 2023, allowing consumers to purchase secure firearm storage units without incurring sales tax. This legislative change aims to promote safe firearm storage practices by making it more financially accessible for individuals to acquire proper storage solutions.

Statutes affected:
Introduction: 297A.67