Michigan House extends sales and use tax exemption for firearm safety devices

The Michigan House on the floor passed two related bills that extend a sales- and use-tax exemption for firearm safety devices and moved both measures into immediate effect.

Representative Price, sponsor of House Bill 4025, told colleagues the package "is about encouraging responsible gun ownership and making our community safer by removing 1 small financial barrier" to purchasing safes, lockboxes and trigger locks. Price said Public Acts 14 and 15 of 2023 had created the exemption but that those exemptions expired on Dec. 31, 2024. "These bills make sure that anyone who wants to purchase a gun safe, a lockbox, or a trigger lock, can do so without the extra cost of sales or use tax," Representative Price said.

House Bill 4025, described on the floor as an amendment to the General Sales Tax Act, passed on a record roll call. The Clerk announced 96 ayes and 11 nays; a majority of members elected and serving having voted in favor, the bill passed. A subsequent motion for immediate effect was made from the majority floor leadership and the House ordered immediate effect.

House Bill 4026, described as an amendment to the Use Tax Act and introduced by Representative Paquette, passed later in the same sequence. The Clerk announced 95 ayes and 12 nays; the bill passed, and the majority floor leader moved and the House ordered immediate effect.

The bills were presented and debated on the House floor; the transcript records Representative Price speaking in support and the Clerk recording the roll call tallies. No amendments were offered on the floor and no additional committee instructions were recorded in the session transcript.