Can someone cite the statute?

 

The only thing I can find is this one:

http://law.onecle.com/new-jersey/54-taxation/32b-8.50.html

 

And that doesn't include "gun vaults".

 

I've seen the legislation introduced in 1999. That doesn't mean it has passed.

Found it.

 

http://law.onecle.com/new-jersey/54-taxation/32b-8.51.html

 

New Jersey Statutes - Title 54 Taxation - 54:32B-8.51 Short title; receipts from sales of firearm vaults, tax exempt

 

Legal Research Home > New Jersey Laws > Taxation > New Jersey Statutes - Title 54 Taxation - 54:32B-8.51 Short title; receipts from sales of firearm vaults, tax exempt

 

54:32B-8.51. Short title; receipts from sales of firearm vaults, tax exempt

1. a. This act shall be known and may be cited as "The Secure Firearm Storage Act".

 

b. Receipts from sales of firearm vaults providing secure storage for firearms are exempt from the tax imposed under the "Sales and Use Tax Act", P.L.1966, c.30 (C.54:32B-1 et seq.).

 

L.1999,c.254.

Bought two safes from Lowes, didn't pay sales tax on either.

i guess the only thing they can tax you on is for the delivery and installation.

i did not pay on either the one from lowes aor the big one from tractor supply

i guess the only thing they can tax you on is for the delivery and installation.

 

Under NJ tax law, delivery is only taxable when the item you are buying is taxable - therefore gun safe delivery is not taxable. Installation on the other hand probably would be taxable, and by installation I mean fastening it to a wall/floor not delivering it into your basement.