1.1 A bill for an act
1.2 relating to taxation; sales and use; modifying the exemption for firearm storage
1.3 units; providing an exemption for firearm safety devices; amending Minnesota
1.4 Statutes 2024, section 297A.67, subdivision 40.
1.5BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
1.6 Section 1. Minnesota Statutes 2024, section 297A.67, subdivision 40, is amended to read:
1.7 Subd. 40.Firearm safety devices; firearm storage units.(a) Safety devices and secure
1.8firearm storage units are exempt. For the purposes of this subdivision:
1.9 (1) "firearm safety device" means:
1.10 (i) a device that, when installed on a firearm, is designed to prevent the firearm from
1.11being operated without first deactivating the device; or
1.12 (ii) a device to be equipped or installed on a firearm that is designed to prevent the
1.13operation of the firearm by anyone who does not have authorized access to the firearm;
1.14 (2) "secure firearm storage unit" means a container that is fully enclosed and locked by
1.15a padlock, keylock, combination lock, or similar locking device, and is either specifically
1.16designed for the safe storage of firearms or sold for that purpose by a federally licensed
1.17firearms dealer; and
1.18 (2) (3) "firearm" has the meaning provided in section 97A.015, subdivision 19.
1.19 (b) A firearm sold with a firearm safety device already installed on it is treated as the
1.20sale of a firearm and not the sale of a firearm safety device.
1Section 1.
25-00701 as introduced11/22/24 REVISOR EAP/BM
SENATE
STATE OF MINNESOTA
S.F. No. 11NINETY-FOURTH SESSION
(SENATE AUTHORS: REST, Dibble and Westlin)
OFFICIAL STATUSD-PGDATE
Introduction and first reading01/16/2025
Referred to Taxes 2.1 (b) (c) The seller of a firearm safety device or secure firearm storage unit must neither
2.2collect, nor transmit to any private or public entity, any personal data of or information
2.3about a purchaser resulting from a sale eligible for the exemption under this subdivision. If
2.4information about the purchase or transfer of a firearm safety device or firearm storage unit
2.5is required to be collected by a government entity, all data pertaining to that purchase or
2.6transfer are private data on individuals, as defined in section 13.02, subdivision 12, or
2.7nonpublic data, as defined in section 13.02, subdivision 9.
2.8 EFFECTIVE DATE.This section is effective for sales and purchases made after June
2.930, 2025.
2Section 1.
25-00701 as introduced11/22/24 REVISOR EAP/BM