STATE OF NEW YORK
        ________________________________________________________________________

                                          3163

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 2, 2023
                                       ___________

        Introduced  by  M.  of  A. SANTABARBARA -- read once and referred to the
          Committee on Ways and Means

        AN ACT to amend the tax law, in relation to granting a sales and compen-
          sating use tax exemption for the sale of items designed to ensure  the
          safe handling and storage of firearms

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 47 to read as follows:
     3    (47)  Sales  of  any safe storage depository as defined in subdivision
     4  three of section 265.45 of the penal law, firearm safety locks,  trigger
     5  locks or other items designed to ensure the safe handling and storage of
     6  firearms.
     7    § 2. This act shall take effect immediately.






         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01591-01-3