Sec. 151.3131. FIREARM SAFETY EQUIPMENT. (a) In this section, "firearm safety equipment" means a gun lock box, a gun safe, a barrel lock, a trigger lock, a firearm safety training manual or electronic publication, or another item designed to ensure the safe handling or storage of a firearm. (b) The sale, storage, use, or other consumption of firearm safety equipment is exempted from the taxes imposed by this chapter.
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