House Bill 7053 aims to amend Tennessee tax law by exempting the retail sale of gun safes and gun safety devices from taxation. The bill introduces a new section to Tennessee Code Annotated, Title 67, Chapter 6, which defines "gun safe" as a locking container designed for secure firearm storage and "gun safety device" as an integral mechanism that allows a firearm to operate only for designated users through programmable locking systems.

Additionally, the bill removes a specific subsection from Tennessee Code Annotated, Section 67-6-393(i), although the content of that subsection is not detailed in the provided text. The overall intent of the legislation is to promote firearm safety by making gun safes and safety devices more accessible to the public through tax exemption. The act is set to take effect immediately upon becoming law.

Statutes affected:
Introduced: 67-6-393(i), 67-6-393