Gun law in the United States is defined by a number of state and federal statutes.  Sale or delivery of firearms is restricted in New Jersey like any other U.S. state.  In almost all the states of the US, an importer, manufacturer, dealer or collector shall be licensed under the federal Gun Control Act of 1968 to be a lawful seller.

Receipts from sales of firearm trigger locks and other devices that enable the firearm to be made inoperable by anyone other than an authorized person are exempt from the tax imposed under the “Sales and Use Tax Act”, P.L. 1966, c. 30 (C. 54:32B-1 et seq.)[i].

Further, under “The Secure Firearm Storage Act”, receipts from sales of firearm vaults providing secure storage for firearms are also exempt from the tax imposed under the “Sales and Use Tax Act”, P.L. 1966, c. 30 (C. 54:32B-1 et seq.)[ii].

[i] N.J. Stat. § 54:32B-8.50

[ii] N.J. Stat. § 54:32B-8.51