Sales tax; exempt retail sales of firearm safes.

SB 3190 would exempt retail sales of firearm safes from Mississippi's state sales tax. This means consumers purchasing firearm safes would no longer pay the 7% state sales tax on these items. The bill amends Section 27-65-111 of the Mississippi Code to add firearm safes to the existing list of tax-exempt items, such as medical supplies and educational materials. This change directly affects firearm safety retailers and consumers who buy safes for home or business storage.