Sales and Use Tax Exemption for Firearm Safety Devices to Take Effect May 13 2024

Published February 14, 2024

2023 PAs 14 and 15 (“Acts”) added a new, temporary, sales and use tax exemption expiring on December 31, 2024, for the sale or purchase of firearm safety devices. The Acts were not given immediate effect; therefore, the effective date of the Acts is February 13, 2024. However, the Acts provide that the exemption takes effect only “90 days after the effective date of the amendatory act that added this [exemption].” Thus, the exemption is available on or after May 13, 2024, through December 31, 2024.

On the retail sale of a firearm, the Acts require a seller to provide a written notice to the purchaser and post in a conspicuous manner at all points of sale on the premises where firearms are sold a notice that says the following: “The state of Michigan has exempted the sale of firearm safety devices from the sales and use taxes imposed by this state through December 31, 2024.”

“Firearm safety devices” means equipment designed to prevent unauthorized access to, or operation or discharge of, a firearm and falling into one of two categories:

1. A device installed on a firearm designed to prevent the firearm from being operated until secured deactivation, for example a trigger lock; or
2. A gun safe, gun case, lockbox or other device designed in a manner as to withstand and prevent unauthorized access by any means other than a key, a combination, biometric data, or other similar means.

A firearm safety device does not include a glass-faced cabinet or other form of storage that is primarily designed to allow for the display of firearms.

Get a sample written notice to be posted at points of sale and distributed to purchasers