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No events on calendar for this bill.
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Representative Erin Paré(R)
Representative John R. Bell, IV(R)
Representative Jay Adams(R)
Representative Allison A. Dahle(D)
Representative Eric Ager(D)
Representative John Autry(D)
Representative Amber M. Baker(D)
Representative Mary Belk(D)
Representative Brian Biggs(R)
Representative Gloristine Brown(D)
Representative Kanika Brown(D)
Representative Deb Butler(D)
Representative Becky Carney(D)
Representative Maria Cervania(D)
Representative Ashton Wheeler Clemmons(D)
Representative Sarah Crawford(D)
Representative Kevin Crutchfield(R)
Representative Rosa U. Gill(D)
Representative Edward C. Goodwin(R)
Representative Pricey Harrison(D)
Representative Zack Hawkins(D)
Representative Chris Humphrey(R)
Representative Frances Jackson, PhD(D)
Representative Joe John(D)
Representative Keith Kidwell(R)
Representative Ya Liu(D)
Representative Brandon Lofton(D)
Representative Tim Longest(D)
Representative Jeffrey C. McNeely(R)
Representative Marcia Morey(D)
Representative Garland E. Pierce(D)
Representative Joseph Pike(R)
Representative Lindsey Prather(D)
Representative Amos L. Quick, III(D)
Representative Dennis Riddell(R)
Representative Phil Shepard(R)
Representative Frank Sossamon(R)
Representative Sarah Stevens(R)
Representative Larry C. Strickland(R)
Representative Bill Ward(R)
Representative Donna McDowell White(R)
Representative Michael H. Wray(D)
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Re-ref Com On Rules, Calendar, and Operations of the HouseHouse | 2023-06-07Reptd Fav Com SubstituteHouse | 2023-06-07Re-ref Com On FinanceHouse | 2023-02-08Reptd FavHouse | 2023-02-08Ref to the Com on Judiciary 2, if favorable, Finance, if favorable, Rules, Calendar, and Operations of the HouseHouse | 2023-02-07Passed 1st ReadingHouse | 2023-02-07FiledHouse | 2023-02-06
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COMMERCE
PUBLIC
RETAILING
SAFETY
SAFETY EQUIPMENT
STORAGE SYSTEMS
TAX CREDITS
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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H56: Safe Firearm Storage/Sales Tax Exemption. Latest Version
Session: 2023 - 2024
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.