Sponsored by:
Senator JOSEPH P. CRYAN
District 20 (Union)
Co-Sponsored by:
Senator Durr
SYNOPSIS
Concerns sales and use tax exemptions for certain retail sales of firearm safety equipment.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning exemptions from the sales and use tax for certain retail sales of firearm safety equipment and amending P.L.1999, c.253 and P.L.1999, c.254.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 1 of P.L.1999, c.253 (C.54:32B-8.50) is amended to read as follows:
1. a. This act shall be known and may be cited as "The Firearm Accident Prevention Act".
b. Receipts from sales of firearm trigger locks, firearm barrel locks, firearm cable locks, firearm chamber locks, and other devices that enable the firearm to be made inoperable by anyone other than an authorized person are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.).
c. Receipts from sales of firearm safety handbooks, whether transferred electronically or not, are exempt from the tax imposed under the “Sales and Use Tax Act”, P.L.1966, c.30
(C.54:32B-1 et seq.).
(cf: P.L.1999, c.253, s.1)
2. Section 1 of P.L.1999, c.254 (C.54:32B-8.51) is amended to read as follows:
1. a. This act shall be known and may be cited as "The Secure Firearm Storage Act".
b. Receipts from sales of firearm lock boxes, firearm safes, and firearm vaults providing secure storage for firearms are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.).
(cf: P.L.1999, c.254, s.1)
3. This act shall take effect immediately and shall apply to receipts received from all sales made on our after the first day of the seventh month next following the date of enactment.
STATEMENT
This bill provides an exemption from the sales and use tax for sales of certain firearm safety equipment including safety devices, storage devices, and handbooks. The bill provides a sales and use tax exemption for publications, both digital and tangible, that instruct individuals on the safe and proper operation, maintenance, and storage of firearms. The bill expands upon the existing exemption for firearm trigger locks and other devices that enable the firearm to be made inoperable by anyone other than an authorized person to explicitly include similar but distinct firearm safety devices such as barrel locks, cable locks, and chamber locks that secure components of firearms. The bill also expands upon the existing exemption for firearm vaults providing secure storage for firearms to explicitly include firearm lock boxes and firearm safes which are typically smaller and more portable than firearm vaults but offer similar advanced locking mechanisms that other forms of storage equipment do not.