Section 54:32B-8.50 - Short title; receipts from sales of firearm trigger locks, tax exempta. This act shall be known and may be cited as "The Firearm Accident Prevention Act".b. 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.).