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No events on calendar for this bill.
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Representative Allison A. Dahle(D)
Representative Tracy Clark(D)
Representative Mary Belk(D)
Representative Eric Ager(D)
Representative Vernetta Alston(D)
Representative Bryan Cohn(D)
Representative Sarah Crawford(D)
Representative Pricey Harrison(D)
Representative Lindsey Prather(D)
Representative Phil Rubin(D)
Representative Zack Hawkins(D)
Representative Tim Longest(D)
Representative Becky Carney(D)
Representative Renée A. Price(D)
Representative Gloristine Brown(D)
Representative Maria Cervania(D)
Representative Frances Jackson, PhD(D)
Representative Monika Johnson-Hostler(D)
Representative Carolyn G. Logan(D)
Representative Julie von Haefen(D)
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Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the HouseHouse2025-03-20Passed 1st ReadingHouse2025-03-20Filed
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FiledNo fiscal notes available.Edition 1No fiscal notes available.
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COMMERCE; PUBLIC; RETAILING; SAFETY; SAFETY EQUIPMENT; TAX EXEMPTIONS; TAXATION; TAXES
SALES & USE; WEAPONS
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105 (Chapters); 105-164.13 (Sections)
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No counties specifically cited.
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H448: Safe Firearm Storage/Sales Tax Exemption. Latest Version
Session: 2025 - 2026
AN ACT to provide a temporary sales tax exemption for equipment designed to prevent unauthorized persons from accessing firearms.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 105‑164.13 reads as rewritten:
§ 105‑164.13. Retail sales and use tax.
The sale at retail and the use, storage, or consumption in this State of the following items are specifically exempted from the tax imposed by this Article:
…
(76) Equipment designed to prevent unauthorized access to firearms, including (i) a device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device or (ii) a gun safe, gun case, lockbox, or other device that is for home use and is designed, in light of materials used, to prevent access to a firearm by any means other than a key, a combination, biometric data, or other similar means. The equipment exempted under this subdivision does not include a glass‑faced cabinet or other form of storage that is primarily designed to allow for the display of firearms.
SECTION 2. This act becomes effective October 1, 2025, and applies to sales made on or after that date and expires October 1, 2026, for sales made on or after that date.