Use tax: exemptions; sunset date on exemption for firearm safety devices; extend. Amends sec. 4ll of 1937 PA 94 (MCL 205.94ll).

HB 4026 exempts firearm safety devices from Michigan's sales and use tax through December 31, 2024, directly affecting gun owners purchasing these devices. The bill defines "firearm safety devices" as trigger locks, secure storage containers (like gun safes or lockboxes requiring keys/combinations), but excludes display cases. Retail sellers must provide written notices to buyers and post visible signage at points of sale explaining the tax exemption. This is a temporary measure with a sunset date, not a permanent policy change.