Section 67-6-358 - Tax exemption on retail sale of firearm safes and safety devices(a) There is exempt from the tax imposed by this chapter the retail sale of firearm safes and firearm safety devices. (b) As used in this section: (1) "Firearm safe" means a locking container or other enclosure, excluding glass-faced containers, equipped with a padlock, key lock, combination lock, or other locking device that is designed and intended for the secure storage of one (1) or more firearms; and (2) "Firearm safety device" means: (A) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device; or (B) A device to be equipped or installed on a firearm that is designed to prevent the operation of the firearm by anyone who does not have authorized access to the firearm.