Origin: Safes designed for storing firearms and ammunitions, equipped with a tamper-resistant mechanical lock or other safety device, and safety devices designed to prevent the discharge of weapons by unauthorized users are exempt from the sales tax.
Origin: M.G.L. c. 64H, § 6(rr)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
Sales Tax
Exempt Products/Services
3.114
Exemption for Sales of Commercial Gun Safes and Trigger Lock Devices
Safes designed for storing firearms and ammunitions, equipped with a tamper-resistant mechanical lock or other safety device, and safety devices designed to prevent the discharge of weapons by unauthorized users are exempt from the sales tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(rr)</a>
2.0
2.0
2.0
2.0
2.0
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