AZ HB2224

Adds a sales tax exemption for safe firearm storage devices under the transaction privilege tax (TPT) retail classification (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 from the exemption any devices incorporated into firearm or ammunition design, and any devices subject to a mandatory recall by the U.S. Consumer Product Safety Commission.

Establishes a corresponding use tax exemption for safe firearm storage devices (section 42-5159).

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