FIREARM SAFETY PRODUCTS SALES TAX EXEMPTION.

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View NCGA Bill Details2023-2024 Session
Senate Bill 498 (Public) Filed Monday, April 3, 2023
AN ACT TO EXEMPT FIREARM SAFETY AND STORAGE ITEMS FROM THE SALES TAX.
Intro. by Batch, Garrett, Murdock.

Status: Ref To Com On Rules and Operations of the Senate (Senate action) (Apr 4 2023)

Bill History:

S 498

Bill Summaries:

  • Summary date: Apr 3 2023 - View Summary

    Amends GS 105-164.13, adding firearm safety equipment to the state and local sales tax exemptions imposed under Article 5. Adds and defines firearm safety equipment under Article 5 as an enclosure or device that is intended to prevent access to, or unintentional use or unauthorized use of, a firearm; excludes enclosures or devices that are part of the design of the firearm. Effective October 1, 2023.