Firearm safety device tax exemption shorter than anticipated

A tax exemption for firearm safety devices won't kick in for about another three months after new gun laws in Michigan took effect this week, cutting short the anticipated timeline for providing gun owners tax relief on gun safes and lock boxes.

Michigan's new safe storage requirement aimed at keeping guns out of the hands of children creates new criminal penalties when a minor injures or kills themselves or others with an unsecured firearm. The new law took effect this week, along with others, including new background check requirements and a red flag law enabling courts to temporarily take away guns from those posing an imminent threat to themselves or others.

Last year, lawmakers also approved a sales and use tax exemption for firearm safety devices. While the legislation received some GOP support, it did not garner enough Republican votes in the state Senate to take effect immediately after Gov. Gretchen Whitmer signed it into law. Technically, the sales exemption law took effect Tuesday. But the law says that the the tax exemption kicks in "90 days after the effective date" of the law with the exemptions expiring at the end of the year.

The Department of Treasury issued a notice this week alerting taxpayers that the exemptions take effect May 13.

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That was news to state Sen. Jeff Irwin, D-Ann Arbor, who introduced the sales tax exemption bill for firearm safety devices and thought consumers could take advantage of the tax savings starting this week. Instead, their window for taking advantage of the tax savings is 90 days shorter than he anticipated. He said the Legislative Services Bureau typically includes the 90-day language in legislation to provide a bit of a buffer for those impacted by laws that take effect immediately to prepare for the change.

But Irwin said with Republicans in the state Legislature now denying some Democratic bills the votes for bills to take effect as soon as the governor signs them into law, that practice led to an unintended result this time.

State Sen. Kevin Hertel, D-St. Clair Shores, who introduced the use tax exemption bill for firearm safety devices also figured the 90-day buffer was put into the legislation to allow enough time to implement the change.

Irwin said it was worth considering extending the tax exemption beyond the current Dec. 31 expiration day. But he said lawmakers intended for it to be temporary. Hertel, meanwhile, said lawmakers should considering make the tax exemptions permanent.

When the exemptions take effect May 13, they will apply to devices installed on a firearm to prevent it from being discharged without deactivating the device as well as storage products such as gun safes and cases and lock boxes that prevent access without a mechanism to unlock them such as a key or combination.

Contact Clara Hendrickson: chendrickson@freepress.com or 313-296-5743. Follow her on X, previously called Twitter, @clarajanehen.

This article originally appeared on Detroit Free Press: Firearm safety tax exemption to take effect in May