1Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2act relating to tax reform and State taxation by codifying
3and enumerating certain subjects of taxation and imposing
4taxes thereon; providing procedures for the payment,
5collection, administration and enforcement thereof; providing
6for tax credits in certain cases; conferring powers and
7imposing duties upon the Department of Revenue, certain
8employers, fiduciaries, individuals, persons, corporations
9and other entities; prescribing crimes, offenses and
10penalties," excluding from sales tax all equipment and
11devices which prohibit a firearm from being fired without a
12key or combination.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1. Section 204 of the act of March 4, 1971 (P.L.6,
16No.2), known as the Tax Reform Code of 1971, is amended by
17adding a clause to read:

18Section 204. Exclusions from Tax.--The tax imposed by
19section 202 shall not be imposed upon any of the following:

20* * *

21(69) The sale at retail or use of a gun vault, gun safe, gun
22locker, gun cabinet, trigger lock, handgun vault, handgun
23locker, gun cable lock, gun lever lock, handgun safe, locking

1gun case with key or combination lock or a device which does not
2allow use of the firearm without a key or combination.

3Section 2. This act shall take effect immediately.