1.1 	A bill for an act
1.2 	relating to taxation; sales and use; exempting the purchase of gun safes;amending 
1.3 	Minnesota Statutes 2016, section 297A.67, by adding a subdivision.
1.4 	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

1.5 	Section 1. Minnesota Statutes 2016, section 297A.67, is amended by adding a subdivision 
1.6 	to read:
1.7 		Subd. 37.Gun safes. A gun safe is exempt. For purposes of this subdivision, "gun safe" 
1.8 	means a locking container or other enclosure equipped with a padlock, key lock, combination 
1.9 	lock, or other locking device that is designed and intended for the secure storage of one or 
1.10 	more firearms.

1.11 	EFFECTIVE DATE. This section is effective for sales and purchases made after June 
1.12 	30, 2018.