Effective November 1, 2023, Tennessee has enacted a permanent sales and use tax exemption for firearm safes and safety devices.
A “firearm safe” is defined as a locking container or other enclosure, excluding glass-faced containers, 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 “firearm safety device” is defined as:
Sellers must properly report exempt sales of these items. For periods beginning on or after November 1, 2023, sales should be reported on the Tennessee sales tax return as follows:
The creation of the permanent exemption for firearm safes and safety devices is a result of enacted legislation (HB 7012/SB 7085). Tennessee had previously held a temporary sales tax holiday for gun safes and gun safety devices. The enacted legislation makes the exemption permanent. (Notice #23-16, Exemption for Firearm Safes and Safety Devices, Tennessee Department of Revenue)