MI SB0082

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

Defines firearm safety device as equipment designed to prevent unauthorized access or operation of a firearm, including devices installed on firearms and gun safes, cases, or lockboxes that require keys, combinations, or biometric data to access.

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

Requires firearm sellers to provide written notice to purchasers and post conspicuous in-store notices stating that Michigan has exempted firearm safety device sales from state sales and use tax through December 31, 2024.

Directs the legislature to annually appropriate sufficient state general funds to the state school aid fund to compensate for any revenue loss from this exemption.