MI SB0364

Exempts the sale of firearm safety devices from Michigan's sales and use tax.

Defines "firearm safety devices" as safes, lock boxes, trigger and barrel locks, and other items designed to enhance home firearm safety.

Requires sellers to provide written notice to purchasers and post conspicuous notices at points of sale stating the exemption is effective through December 31, 2017.

Section 4ee expires and is repealed effective January 1, 2018, making the exemption temporary.

Takes effect 90 days after enactment.