Tennessee Statutes
§ 67-6-358 — Tax exemption on retail sale of firearm safes and safety devices
Tennessee·Title 67
(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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Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fund