Tennessee Enacts Permanent Exemption on Firearm Safety Items

Effective November 1, 2023, Tennessee will impose a permanent exemption on “firearm safes” and “firearm safety devices.” In previous years, Tennessee provided sales tax holidays on such items. As the definitions of eligible items under the permanent exemption are the same as those under the sales tax holiday, the sales tax holiday eligible items will essentially become permanently exempt starting November 1, 2023. For more information, please reference TN Important Notice #23-16.