Michigan 2023-2024 Regular Session

Michigan House Bill HB5455

Introduced
2/20/24  

Caption

Sales tax: exemptions; sunset on firearm safety device exemption; extend. Amends sec. 4ll of 1933 PA 167 (MCL 205.54ll).

Impact

The proposed change aims to promote the sale and use of firearm safety devices, which are designed to prevent unauthorized access and operation of firearms. By removing the sales tax, the bill is expected to encourage individuals to invest in safety devices such as gun safes, lockboxes, and other storage solutions that could enhance gun safety at home, potentially reducing accidents and unauthorized usage.

Summary

House Bill 5455 seeks to amend the General Sales Tax Act in Michigan by establishing a temporary exemption from sales tax for firearm safety devices. This exemption will be valid from May 13, 2024, through December 31, 2025. The bill mandates that sellers of firearms provide a written notice to purchasers regarding this tax exemption at the point of sale, ensuring that consumers are informed about the tax-free status of firearm safety devices purchased during this period.

Contention

Discussions surrounding HB5455 could highlight differing perspectives on gun control and safety in Michigan. Proponents may argue that this exemption reinforces public safety efforts by incentivizing the acquisition of safety devices, thus preventing firearm accidents. Conversely, opponents might contend that such measures do not address broader issues related to gun violence and regulation. Additionally, concerns over the efficacy of tax incentives versus more stringent regulatory measures may arise in legislative debates.

Companion Bills

No companion bills found.

Previously Filed As

MI HB4025

Sales tax: exemptions; sunset date on exemption for firearm safety devices; extend. Amends sec. 4ll of 1933 PA 167 (MCL 205.54ll).

MI HB5454

Use tax: exemptions; sunset on firearm safety device exemption; extend. Amends sec. 4ll of 1937 PA 94 (MCL 205.94ll).

MI HB4026

Use tax: exemptions; sunset date on exemption for firearm safety devices; extend. Amends sec. 4ll of 1937 PA 94 (MCL 205.94ll).

MI SB0081

Sales tax: exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ll.

MI HB4141

Sales tax: exemptions; firearm safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4ll.

MI HB4140

Use tax: exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4ll.

MI SB0082

Use tax: exemptions; firearm safety devices; exempt. Amends 1937 PA 94 (MCL 205.91 - 205.111) by adding sec. 4ll.

MI HB4906

Sales tax: exemptions; Test Amends sec. 4ee of 1933 PA 167 (MCL 205.54ee).

MI HB4010

Sales tax: exemptions; weapon safety devices; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4gg.

MI HB3427

Sales tax; providing exemptions for firearm and gun safety devices; effective date.

Similar Bills

No similar bills found.