1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," further providing for exclusions from sales and
11use tax.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
15No.2), known as the Tax Reform Code of 1971, is amended by
16adding a clause to read:

17Section 204. Exclusions from Tax.--The tax imposed by
18section 202 shall not be imposed upon any of the following: * *
19*

20(69) The sale at retail of a gun safe or gun lock. For the
21purposes of this clause, the following terms or phrases shall

1have the following meanings:

2(i) "gun safe" means a self-contained enclosure specifically
3designed and manufactured for the purpose of storing a firearm
4and equipped with a padlock, key lock, combination lock or
5similar locking device which, when locked, prevents the
6unauthorized use of the firearm. The term does not include a gun
7cabinet;

8(ii) "gun lock" means an originally manufactured locking
9device that when properly affixed and applied to the firearm is
10designed to prevent the unintentional or unauthorized discharge
11of a firearm. The term includes trigger locks, cable locks and
12chamber locks.

13Section 2. This act shall take effect in 60 days.