(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.
Tennessee Legal Code