Location:
TAXES - SALES; WEAPONS - GUN CONTROL;
Scope:
Connecticut laws/regulations; Other States laws/regulations;

OLR Research Report


October 10, 2012

 

2012-R-0422

SALES TAX ON FIREARM SAFETY DEVICES

By: Rute Pinho, Associate Analyst

You asked which states provide a sales tax exemption for firearm safety devices (e.g., trigger locks and gun safes) and whether any states impose a sales tax surcharge on firearms sold without these devices.

A Westlaw search of state laws yielded four states, Connecticut, Massachusetts, New Jersey, and Washington, which exempt firearm safety devices from state sales tax. Connecticut, Massachusetts, and New Jersey exempt firearm safety locks and gun safes (CGS 12-412 (101); Mass. Gen. Laws ch. 64H, 6 (rr); and N.J. Stat. Ann. 54:32B-8.50 & -8.51). Washington, on the other hand, exempts only gun safes (Wash. Rev. Code 82.08.832).

We were unable to locate any state that imposes a sales tax surcharge on firearms sold without a safety device.

RP:ts