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House of Representatives
Session of 2021 - 2022 Regular Session

MEMORANDUM

Posted:	February 24, 2021 12:22 PM
From:	Representative Jeanne McNeill
To:	All House members
Subject:	Exempting Firearm Safety Devices from Sales and Use Tax

In 2020, Pennsylvania experienced a surge in gun sales and new gun owners, possibly in part due to the ongoing Coronavirus (COVID-19) pandemic, the many instances of civil unrest in the country, and a particularly strained political climate. With an increase in new gun owners, there runs a higher risk of accidents associated with firearms. In 2019, there were at least 13 unintentional shootings by children in Pennsylvania and at least 309 unintentional shootings nationwide.   Firearm safety devices exist to protect gun owners not only from theft but from accidents in the home. To further promote firearm safety for our Pennsylvania gun owners, my legislation would exempt firearm safety devices (including lock boxes, cable locks, trigger locks, barrel locks, and any other item designed to enhance home firearm safety) and gun safes or vaults from the state Sales and Use Tax (SUT). Several states, including our neighboring state of New Jersey, currently have laws in place to exempt firearm safety devices from their state SUT. It is high time that Pennsylvania does the same.

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