Grants a sales and compensating use tax exemption for the sale of items designed to ensure the safe handling and storage of firearms including safe storage depositories, firearm safety locks and trigger locks.
NEW YORK STATE ASSEMBLY MEMORANDUM IN SUPPORT OF LEGISLATION submitted in accordance with Assembly Rule III, Sec 1(f)
BILL NUMBER: A2241
SPONSOR: Santabarbara TITLE OF BILL:
An act to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for the sale of items designed to ensure the
safe handling and storage of firearms
PURPOSE OR GENERAL IDEA OF BILL:
Promote safety by incentivizing residents of New York State to purchase
gun safes and other items designed to ensure safe and responsible stor-
age of firearms.
SUMMARY OF PROVISIONS:
Section 1 Subdivision (a) of section 1115 of the tax law is amended by
adding a new paragraph 47 which would exempt the sales of any safe stor-
age depository from sales tax.
JUSTIFICATION:
This bill will promote the purchase of safe storage devices and practic-
ing responsible gun ownership by eliminating the sales tax on these
items.
PRIOR LEGISLATIVE HISTORY:
None.
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
To be determined.
EFFECTIVE DATE:
This act shall take effect immediately.
STATE OF NEW YORK
________________________________________________________________________
2241
2025-2026 Regular Sessions
IN ASSEMBLY
January 15, 2025
___________
Introduced by M. of A. SANTABARBARA -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to granting a sales and compen-
sating use tax exemption for the sale of items designed to ensure the
safe handling and storage of firearms
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 47 to read as follows:
3 (47) Sales of any safe storage depository as defined in subdivision
4 three of section 265.45 of the penal law, firearm safety locks, trigger
5 locks or other items designed to ensure the safe handling and storage of
6 firearms.
7 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05073-01-5
