AZ HB2185

Adds exemption from transaction privilege tax (TPT) for sales of safe firearm storage devices under section 42-5061.

Defines "safe firearm storage devices" as devices designed to deny unauthorized access to or render inoperable a firearm or ammunition, secured by combination lock, key lock, or biometric lock.

Excludes devices incorporated into firearm design and devices subject to mandatory recall by the U.S. Consumer Product Safety Commission.

Adds corresponding exemption from use tax under section 42-5159 for safe firearm storage devices.

Applies to taxable periods beginning on or after the first day of the month following the general effective date.