1.1 	A bill for an act
1.2 	relating to taxation; sales and use; providing an exemption for firearm storage 
1.3 	units;amending Minnesota Statutes 2022, section 297A.67, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2022, section 297A.67, is amended by adding a subdivision 
1.6 	to read:
1.7 		Subd. 39.Firearm storage units. Secure firearm storage units are exempt. For the 
1.8 	purposes of this subdivision:
1.9 	(1) "secure firearm storage units" means a container that is fully enclosed and locked 
1.10 	by a padlock, keylock, combination lock, or similar locking device, and is either specifically 
1.11 	designed for the safe storage of firearms or sold for that purpose by a federally licensed 
1.12 	firearms dealer; and
1.13 	(2) "firearm" has the meaning provided in section 97A.015, subdivision 19.

1.14 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.15 	30, 2023.