AZ SB1605

Adds an exemption for sales of safe firearm storage devices from transaction privilege tax (TPT) and use tax under Arizona law.

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 that are incorporated into firearm or ammunition design and devices subject to mandatory recall by the U.S. Consumer Product Safety Commission.

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