(a) There is exempt from the tax imposed by this chapter the retail sale of firearm safes and firearm safety devices.
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Terms Used In Tennessee Code 67-6-358

  • Sale: includes the furnishing of any of the things or services taxable under this chapter. See Tennessee Code 67-6-102
  • Storage: means and includes any keeping or retention in this state of tangible personal property for use or consumption in this state, or for any purpose other than sale at retail in the regular course of business. See Tennessee Code 67-6-102
(b) As used in this section:

(1) “Firearm safe” means a locking container or other enclosure, excluding glass-faced containers, equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one (1) or more firearms; and
(2) “Firearm safety device” means:

(A) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device; or
(B) A device to be equipped or installed on a firearm that is designed to prevent the operation of the firearm by anyone who does not have authorized access to the firearm.
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