The Connecticut Department of Revenue Services ("Department") recently reminded taxpayers that firearm safety devices are not subject to sales and use tax.
To promote safe storage and handling of firearms, Connecticut exempts sales of firearm safety devices. Firearm safety devices include firearm safes, lock boxes, trigger locks, and barrel locks.
The Department issued this reminder after learning that retailers had been collecting tax on sales of these devices. Consumers who paid sales tax on these devices may seek a refund from the retailer. Retailers should fully refund the amount of tax collected on these sales.