AN ACT to exempt firearm safety and storage items from the sales tax.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑164.3 is amended by adding a new subdivision to read:

(88)    Firearm safety equipment. – An enclosure or a device, other than one that is part of the design of a firearm, that is intended to prevent access to, or unintentional or unauthorized use of, the firearm.

SECTION 2.  G.S. 105‑164.13 is amended by adding a new subdivision to read:

(74)    Firearm safety equipment.

SECTION 3.  This act becomes effective October 1, 2023, and applies to sales made on or after that date.