House Bill 2166 Summary

• Exempts sales of firearms, ammunition, and firearm safety equipment from Arizona's transaction privilege tax (TPT) and use tax.

• Defines "firearm safety equipment" to include devices that prevent firearm operation without deactivation, built-in safety mechanisms, and storage devices like safes and gun cases, but excludes zip ties, rope, and string.

• Amends sections 42-5061 and 42-5159 of Arizona Revised Statutes to add firearms and firearm safety equipment as exempt categories alongside other existing exemptions.

• Removes a reference to coal sales in one version of the statute while adding the firearms exemption, potentially coordinating with existing coal sales tax treatment.

• Takes effect December 31, 2022, subject to conditions prescribed in earlier legislation regarding tax law implementation.