SENATE LAW AND PUBLIC SAFETY COMMITTEE

STATEMENT TO

SENATE, No. 3726

STATE OF NEW JERSEY

DATED:  JUNE 12, 2023

      The Senate Law and Public Safety Committee reports favorably Senate Bill No. 3726.

      As reported by the committee, 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.