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SB 82

Use tax: exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4ll.

2023-2024 Regular Session Introduced by Sarah Anthony and 12 co-sponsors

Michigan exempts firearm safety devices from sales and use taxes to reduce costs for gun owners purchasing locks, safes, and similar safety equipment.

ASSIGNED PA 0014'23
#safety:other #usetax:exemptions #weapons:safetyandtraining
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Bill Summary · SB 82

Legislative bill overview

SB 82 amends Michigan's use tax code to exempt firearm safety devices from sales and use taxes. The bill adds a new section to the Michigan tax statute that allows purchasers to avoid paying state tax on items like gun safes, locks, and other safety mechanisms designed to prevent unauthorized use of firearms.

Why is this important

This exemption directly reduces the cost barrier for purchasing firearm safety equipment, which may encourage responsible gun ownership practices. The fiscal impact depends on sales volume, but represents a policy choice to incentivize safety mechanisms through tax relief rather than regulation or mandates.

Potential points of contention

  • Definition clarity: The bill's effectiveness depends on how "firearm safety devices" are defined and interpreted by tax administrators—ambiguous language could create compliance disputes or unintended loopholes
  • Revenue impact: Tax exemptions reduce state revenue; critics may argue these resources should fund public safety programs or that subsidizing safety devices is an inefficient use of tax policy
  • Political disagreement: Gun safety advocates and gun rights groups have fundamentally different views on whether tax incentives are the appropriate policy tool versus regulation, training requirements, or other approaches

Compiled from official sources — confirm details with the bill’s official record.

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