(a) There is exempt from the tax imposed by this chapter the retail sale of firearm safes and firearm safety devices.
(b) As used in this section:(1) “Firearm safe” means 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 (1) or more firearms; and(2) “Firearm safety device” means:(A) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device; or(B) A device to be equipped or installed on a firearm that is designed to prevent the operation of the firearm by anyone who does not have authorized access to the firearm.
(1) “Firearm safe” means 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 (1) or more firearms; and
(2) “Firearm safety device” means:(A) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device; or(B) A device to be equipped or installed on a firearm that is designed to prevent the operation of the firearm by anyone who does not have authorized access to the firearm.
(A) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device; or
(B) A device to be equipped or installed on a firearm that is designed to prevent the operation of the firearm by anyone who does not have authorized access to the firearm.