Section 54:32B-8.51 - Short title; receipts from sales of firearm vaults, tax exempta. This act shall be known and may be cited as "The Secure Firearm Storage Act".b. Receipts from sales of firearm vaults providing secure storage for firearms are exempt from the tax imposed under the "Sales and Use Tax Act", P.L. 1966, c.30 (C.54:32B-1 et seq.).