Tennessee § 67-6-358 Tax exemption on retail sale of firearm safes and safety devices

Tennessee Statutes

§ 67-6-358 — Tax exemption on retail sale of firearm safes and safety devices

Tennessee § 67-6-358

Title67

This text of Tennessee § 67-6-358 (Tax exemption on retail sale of firearm safes and safety devices) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-6-358 (2026).

Text

(a)There is exempt from the tax imposed by this chapter the retail sale of firearm safes and firearm safety devices.

(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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(a) There is exempt from the tax imposed by this chapter the retail sale of firearm safes and firearm safety devices. (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.