An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax. Amending Title 18 (Crimes and Offenses) of the Pennsylvania Consolidated Statutes, in firearms and other dangerous articles, providing for the offense of unauthorized access to firearms.

Summary

The measure removes state sales and use tax on gun safes and locking devices and adds a law that requires firearm owners to store guns securely. It sets criminal and civil penalties for unsecured weapons, especially when minors could access them, and forces retailers to post a storage notice. The changes aim to improve gun safety while providing a tax break for safety equipment.

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