MI SB0081

Exempts sales of firearm safety devices from Michigan sales and use tax beginning 90 days after the act's effective date through December 31, 2024.

Requires sellers to provide written notice to firearm purchasers and post conspicuous signage at all points of sale stating the firearm safety device tax exemption through December 31, 2024.

Defines firearm safety devices as equipment preventing unauthorized access or operation of firearms, including devices installed on firearms and secure storage like gun safes, lockboxes, and cases.

Excludes glass-faced cabinets or display cases designed primarily for firearm display from the definition of firearm safety devices.

Directs the legislature to annually appropriate funds from the state general fund to the state school aid fund to compensate for revenue loss resulting from the tax exemption.