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

SB 12 creates a sales and use tax exemption for gun safes and firearm safety devices. The bill defines qualifying items as locked containers (using combinations, keys, or biometrics) designed solely for secure storage - not display cases - and safety devices preventing unauthorized firearm access. It clarifies that firearms sold with safety devices already installed are taxed as firearms, not as safety devices. This exemption applies directly to consumers purchasing these specific storage or safety products.