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Bill would make firearm safety devices exempt from sales, use taxes
KEITH ARNOLD
Special to the Legal News
Published: May 29, 2025
In an effort to promote gun safety and responsible gun ownership, a bipartisan lawmaker duo in the Ohio House of Representatives has sponsored a bill to make the sale of firearm safety devices exempt from state sales and use taxes.
Reps. Darnell Brewer, D-Cleveland, and Jennifer Gross, R-West Chester, characterized House Bill 120 as a common-sense measure that aligns with Ohioans’ Second Amendment rights and safe firearm use and storage practices.
“HB 120 offers a practical solution to making essential safety devices more accessible and affordable for Ohioans,” Brewer said during a House Ways and Means Committee hearing. “By exempting these safety devices from sales tax, we hope to encourage responsible Second Amendment ownership and empower individuals to take proactive steps in securing their firearms. Gun locks and safes are proven tools for preventing accidents, thefts and unauthorized access to weapons, and their widespread use can save lives.”
The legislation defines a firearm safety device as equipment designed to prevent the unauthorized access to or operation of a firearm.
Analysis by the Ohio Legislative Service Commission noted that there are two types of firearm safety devices:
• A device installed on a firearm that requires deactivation before the firearm may be used and
• A storage system that requires the use of a key, combination or biometric data to gain access to a firearm, including a gun safe, a gun case, lockbox or similar device.
HB 120 would exclude firearm display cabinets from the definition, analysis detailed.
“(The bill), at its core, is not just about promoting responsible firearm ownership but ensuring that when Ohioans exercise their right to the Second Amendment, they think of having a gun without a safety lock as driving without wearing a seatbelt. Or gun safety devices are like smoke detectors in your home ––you hope you never need them, but you’re responsible if you have them,” Brewer said.
He noted that disparate groups such as Buckeye Firearms Association and Moms Demand Action, which promotes public safety measures to protect individuals from gun violence, have supported the bill.
A separate provision of the bill requires a vendor to post a notice at locations at which firearms are sold to inform consumers that sales of firearm safety devices are exempt from sales and use taxes.
The legislation also would require a vendor to furnish written notice of the exemption to the consumer upon the sale or transfer of a firearm.
Gross lauded the measure as a bipartisan effort that would increase safety and reduce the burden of taxation on citizens.
“By removing sales tax on these devices, we can encourage gun owners to purchase devices such as a safe, case or lock,” she said. “HB 120 is a common-sense bill that provides Ohio gun owners with well-deserved tax relief.”
She said other states, such as Tennessee, have offered sales tax exemption for safety devices, while Virginia has offered refundable tax credits for buying such items.
“By eliminating this tax, the House can expand economic freedom while promoting good values for all Ohioans,” Gross added.
Ten House members co-sponsored HB 120, which awaits further consideration by the committee.
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