Tennessee’s Gun Safety Holiday Begins July 1, 2021

Tennessee has enacted a new year-long sales tax holiday on gun safes and gun safety devices. According to Tennessee Important Notice No. 21-113, “a ’gun safe’ is a locking container or other enclosure equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one or more firearms.” A “gun safety device” is defined as “any integral device to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of the firearm.” It appears that many traditional trigger locks may not qualify because of the “permanent” requirement. The “holiday” runs through June 30, 2022.

Tennessee joins Connecticut, Massachusetts, and New Jersey in exempting both gun safes and gun safety devices. Washington and Virginia exempt gun safes, but in Virginia’s case the safe must cost $1,500 or less.

TaxCloud can ease the burden of tracking and implementing these special exemptions. For example, we have introduced Taxability Codes 90502, 90503 and 90504 for Gun Safes, Gun Safety Devices and Temporary Gun Safety Devices. Merchants using these codes when submitting line items will then automatically see the results of this holiday.