This bill establishes an annual sales tax holiday for firearm safety and storage devices.
This bill:
- defines terms;
- establishes a sales tax holiday for firearm safety devices and firearm storage devices applicable for one week each year;
- provides for general administration of sales tax holidays;
- establishes a state commemorative period known as Firearm Safety Week, occurring during the same week as the sales tax holiday for firearm safety devices and firearm storage devices; and
- makes technical changes.

Statutes affected:
Introduced: 63I-1-259
Substitute #1: 59-12-102, 59-12-104
Substitute #2: 59-12-104, 63G-1-401