24 LC 43 2922
Senate Bill 340
By: Senators Kirkpatrick of the 32nd, Albers of the 56th, Hufstetler of the 52nd, Robertson
of the 29th, Anavitarte of the 31st and others
AS PASSED SENATE
A BILL TO BE ENTITLED
AN ACT
To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to
1
exemptions from sales and use taxes, so as to exempt sales of firearm safes and firearm2
safety devices; to provide for definitions; to provide for related matters; to repeal conflicting3
laws; and for other purposes.4
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:5
SECTION 1.6
Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from7
sales and use taxes, is amended by revising paragraph (85) as follows:8
"(85)(A) Sales of firearm safes and firearm safety devices;
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(B) As used in this paragraph, the term:10
(i) 'Firearm safe' means a locking container or other enclosure, excluding glass faced11
containers, equipped with a padlock, key lock, combination lock, biometric lock,12
digital lock, or other locking device that is designed and intended for the secure13
storage of one or more firearms; and14
(ii) 'Firearm safety device' means a device that, when attached to or installed on a15
firearm, is designed to prevent the firearm from being operated without first16
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deactivating the device or that is designed to prevent the operation of the firearm by17
anyone who does not have authorized access to the firearm Reserved;"18
SECTION 2.19
All laws and parts of laws in conflict with this Act are repealed.20
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