OH HB330

Sales tax exemption for firearm safety devices and firearm storage devices during four months each year: March, April, November, and December

Firearm safety devices include items designed to prevent unauthorized access to a firearm or prevent operation without first deactivating the device

Firearm storage devices include containers or enclosures secured by combination locks, key locks, or biometric locks designed primarily for safely storing firearms

Safety devices already installed on a firearm at time of sale are excluded from the exemption and taxed as part of the firearm purchase

Tax commissioner required to notify vendors by December 1 and August 1 each year about the upcoming two-month exemption periods