Purpose

• To modify the sales and use tax exemption related to firearms by adding an exemption for firearm safety devices and secure firearm storage units.

Main provisions

• Adds definitions:
  • Firearm safety device: a device that either (a) prevents a firearm from operating until the device is deactivated, or (b) prevents operation by anyone who does not have authorized access.
  • Secure firearm storage unit: a fully enclosed, lockable container designed for safe firearm storage or sold for that purpose by a federally licensed firearms dealer.
  • The term firearm is the definition provided in the state’s firearm law (section 97A.015 subd. 19).
• Exemption: both firearm safety devices and secure firearm storage units are exempt from the tax exemptions under Minnesota law.
• Tax treatment of combined purchases:
  • If a firearm is sold with a safety device already installed, the sale is treated as the sale of a firearm, not the sale of a firearm safety device for purposes of the exemption.
• Data privacy for exempt sales:
  • The seller must not collect or transmit any personal data or information about a purchaser related to an exempt sale.
  • If government data collection is required, the data are considered private data on individuals or nonpublic data under Minnesota data privacy laws.

Significance and impact

• Expands the list of items that qualify for the sales tax exemption to include firearm safety devices (such as locking devices or other deterrents) and secure storage units (like gun safes).
• Clarifies that certain sales involving firearms and safety devices remain categorized as firearm sales for legal purposes.
• Strengthens purchaser privacy protections by restricting data collection and sharing related to exempt purchases.

Definitions and scope (key terms)

• Firearm safety device
• Secure firearm storage unit
• Firearm (as defined by statute)
• Federally licensed firearms dealer

Data privacy considerations

• Prohibits sellers from collecting or sharing purchaser information on exempt purchases.
• Distinguishes data privacy status when government entities collect related data (private vs. nonpublic data).

Relevant terms - firearm safety device - secure firearm storage unit - exemption (sales tax exemption) - sale of a firearm - sale of a firearm safety device - private data on individuals - nonpublic data - federally licensed firearms dealer - deactivating device - authorized access - 97A.015 subd. 19 (definition of firearm) - Minnesota Statutes 297A.67 subdivision 40