03/05/2025

House Bill 120

Lead Sponsors: Representative Darnell Brewer and Representative Jennifer Gross

Status: Introduced (February 24, 2025)

Description: The bill adds firearm safety devices to the list of goods that are exempt from the sales tax. The bill defines a firearm safety device as a device that is installed on a firearm to prevent the device from being operated or as a device that prevents access to a firearm unless an individual has proper means to access it (i.e., a gun safe or lockbox).

A similar bill introduced to the 135th General Assembly estimated that the exemptions would reduce county sales tax revenues by $700,000 per year.

CCAO Position: CCAO opposes sales tax exemptions.