The bill amends the Code of West Virginia to exempt safe gun storage devices from state sales tax, thereby adding a new provision under section 11-15-9. This new exemption, labeled as (51), aims to promote responsible gun ownership and enhance safety measures related to firearm storage by making these devices more accessible to the public. The inclusion of safe gun storage devices in the list of tax-exempt items reflects a legislative effort to support gun safety initiatives and align with broader public safety goals.

Additionally, the bill changes the effective date of the amendments from July 1, 2018, to July 1, 2025, ensuring that the new exemption will apply to sales made on or after that date. No other deletions or modifications to existing exemptions are included in the bill, focusing solely on the insertion of the new exemption and the adjustment of the effective date.

Statutes affected:
Introduced Version: 11-15-9