Act No. 15

Public Acts of 2023

Approved by the Governor

April 13, 2023

Filed with the Secretary of State

April 13, 2023


(91st day after final adjournment of the 2023 Regular Session)




state of michigan

102nd Legislature

Regular session of 2023

Introduced by Senators Irwin, Bayer, Singh, Cavanagh, Hertel, McMorrow, Shink, McCann, Wojno, Polehanki, Chang, Moss, Geiss, Camilleri, McDonald Rivet, Cherry, Klinefelt, Santana, Brinks and Anthony


AN ACT to amend 1933 PA 167, entitled “An act to provide for the raising of additional public revenue by prescribing certain specific taxes, fees, and charges to be paid to the state for the privilege of engaging in certain business activities; to provide, incident to the enforcement thereof, for the issuance of licenses to engage in such occupations; to provide for the ascertainment, assessment and collection thereof; to appropriate the proceeds thereof; and to prescribe penalties for violations of the provisions of this act,” (MCL 205.51 to 205.78) by adding section 4ll.

The People of the State of Michigan enact:

Sec. 4ll. (1) Beginning 90 days after the effective date of the amendatory act that added this section through December 31, 2024, a sale of a firearm safety device is exempt from the tax under this act. On the retail sale or transfer of a firearm, the seller shall provide a written notice to the purchaser and shall post in a conspicuous manner at all points of sale on the premises where firearms are sold a notice that says the following: “The state of Michigan has exempted the sale of firearm safety devices from the sales and use tax imposed by this state through December 31, 2024.”.

(2) As used in this section:

(a) “Firearm safety device” means, except as otherwise provided in subdivision (b), equipment, designed to prevent unauthorized access to, or operation or discharge of, a firearm, that is either of the following:

(i) A device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device.

(ii) A gun safe, gun case, lockbox, or other device that is designed, in light of materials used, to prevent access to a firearm by any means other than a key, a combination, biometric data, or other similar means.

(b) Firearm safety device does not include a glass-faced cabinet or other form of storage that is primarily designed to allow for the display of firearms.

Text, letter

Description automatically generatedEnacting section 1. It is the intent of the legislature to annually appropriate sufficient funds from the state general fund to the state school aid fund created in section 11 of article IX of the state constitution of 1963 to fully compensate for any loss of revenue to the state school aid fund resulting from the enactment of this amendatory act.




Secretary of the Senate


Clerk of the House of Representatives