Gun safes and lock box purchases are now tax exempt in Tennessee. The new law went into effect at the beginning of this month which also does away with the sales tax on firesarm safety devices. According to the Tennessee Department of Revenue, a “firearm safety device” is defined as (1) a device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device or (2) a device to be equipped or installed on a firearm that is designed to prevent the operation of a firearm by anyone who does not have authorized access to the firearm.