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:

…

(74)      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, 2023, and applies to sales made on or after that date and expires October 1, 2024, for sales made on or after that date.