AN ACT RELATING TO TAXATION -- SALES AND USE TAXES -- LIABILITY AND COMPUTATION

SB 2315 proposes to exempt firearm safety equipment and related products from state sales and use taxes. This change would directly affect retailers selling these items and consumers purchasing them, removing the tax liability currently associated with such transactions. The bill achieves this by amending existing state tax laws to add a new category of exempt goods alongside other items like school meals and charitable supplies. While the text provided includes a full list of other current tax exemptions, the primary focus of this specific legislative action is the inclusion of firearm safety gear.