HB 2185
Initials JL Page 1 Judiciary
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-sixth Legislature
First Regular Session
HB 2185: TPT; exemption; firearm storage devices
Sponsor: Representative Longdon, LD 5
Committee on Judiciary
Overview
Exempts safe firearm storage devices from Transaction Privilege Tax (TPT) and use tax.
History
TPT is a tax imposed on vendors who do business in Arizona. The TPT retail classification is
comprised of the business of selling tangible person property at retail. The tax base for the retail
classification is the gross proceeds of sales or gross income derived from the business. Many
items are exempted from TPT retail classification (A.R.S. § 42-5061).
Use tax is a self-assessed tax on the use, storage or consumption of taxable tangible personal
property in Arizona upon which a threshold amount of tax was not collected. Many of the same
items exempted from the TPT retail classification are exempted from use tax (A.R.S. § 42-5159).
Provisions
1. Exempts safe firearm storage devices from applicable TPT and use tax. (Sec. 1, 2)
2. Defines safe firearm storage devices as devices that are both:
a) Designed and marketed for the principal purpose of denying authorized access to, or
rendering inoperable, a firearm or ammunition; and
b) Secured by combination lock, key lock or lock based on biometric information that, once
locked, is incapable of being opened without the combination, key or biometric information,
respectively.
3. Specifies that safe firearm storage devices do not include either of the following:
a) Any device that is incorporated to any extent into the design of a firearm or of ammunition;
or
b) Any device that, as of the date of the sale of the safe firearm storage device, has been
subject to a mandatory recall by the United States Consumer Product Safety Commission,
or its successor commission. (Sec. 1, 2)
4. Makes a technical change. (Sec. 1)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☒ Fiscal Note