Gun Safe Sales Tax Holiday Starts July 1

Tennessee lawmakers decided to extend the state’s sales tax holiday on gun safety items through June 30, 2023.

Last year, the Tennessee General Assembly approved a year-long tax holiday on gun safes and gun safety devices that was set to expire on June 30.

With the current extension in place, gun safes and safety devices sold at retail are exempt from sales and use tax during the holiday period beginning on July 1, 2022 and ending on June 30, 2023.

The Tennessee Department of Revenue defines a “gun safe” as:

• “A locking container or other enclosure equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one or more firearms.”

and a “gun safety device” as:

• “Any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of the firearm.”