MI HB4026

Removes the December 31, 2024 expiration date on the sales and use tax exemption for firearm safety devices, making the exemption permanent

Firearm safety devices include trigger locks, gun safes, gun cases, lockboxes, and other devices designed to prevent unauthorized access to or discharge of firearms

Requires firearm sellers to provide written notice to purchasers and post conspicuous signage about the tax exemption at all points of sale

Excludes glass-faced display cabinets from the definition of firearm safety devices

Expresses legislative intent to annually appropriate funds from the state general fund to compensate the state school aid fund for any revenue loss from this tax exemption