Relating to: a sales and use tax exemption for the sale of gun safes. (FE)

AB 10 creates a sales and use tax exemption for gun safes specifically designed to store firearms, excluding general gun storage items like locking cabinets or racks. This exemption applies to buyers purchasing qualifying safes, meaning they won’t pay state sales or use tax on these items. The bill amends tax statutes to explicitly list gun safes under exempt categories, ensuring retailers don’t need to collect tax for these purchases. It directly affects consumers and retailers selling purpose-built gun safes, with no impact on other firearm-related products or tax policies.