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2020 SESSION

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20105576D
HOUSE BILL NO. 1723 Offered January 17, 2020 A BILL to amend the Code of Virginia by adding sections numbered 2.2-3321.1 and 58.1-611.4, relating to firearm safety. ---------- Patron-- Davis ---------- Referred to Committee on Rules ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding sections numbered 2.2-3321.1 and 58.1-611.4 as follows:

§ 2.2-3321.1. Firearm Safety Awareness Week.

The last full week of September of each year shall be designated as Firearm Safety Awareness Week in Virginia.

§ 58.1-611.4. Limited exemption for certain firearm safety items.

Beginning in 2020, and ending July 1, 2022, for a three-day period that begins each year on the last Friday in September and ends at 11:59 p.m. on the following Sunday, the tax imposed by this chapter or pursuant to authority granted in § 58.1-605 or 58.1-606 shall not apply to firearm safety items, such as firearms safes, ammunition lock boxes, and trigger locks. The tax exemption shall apply to each item with a selling price of $500 or less. Any discount, coupon, or other credit offered either by the retailer or by a vendor of the retailer to reduce the final price to the customer shall be taken into account in determining the selling price for purposes of the exemption.

The Department shall develop guidelines that describe the items of merchandise that qualify for the exemption and make such guidelines available, both electronically and in hard copy, no later than July 15 of each year.