Section 1

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, 2024, and applies to sales made on or after that date. 

Section 2

Amends punishments under GS 14-269.2 (weapons on campus or educational property) making it a Class H felony (currently, Class I felony) for a person to (1) knowingly possess or carry, whether openly or concealed, any gun, rifle, pistol, or other firearm of any kind on educational property or to a curricular or extracurricular activity sponsored by a school or (2) to cause, encourage, or aid a minor who is less than 18 years old to possess or carry, whether openly or concealed, any gun, rifle, pistol, or other firearm of any kind on educational property. Upgrades the punishment for a person willfully discharging any kind of firearm on educational property to a Class E felony (currently, Class F felony). Upgrades the punishment for certain nonstudents possessing or carrying firearms on educational property from a Class 1 misdemeanor to a Class I felony rather than a Class H (was Class I) felony. Increases the punishment in GS 14-269.4 (weapons on certain State property and in courthouses) to Class I felonies for violations involving the carrying or possessing of a firearm. Amends GS 14-415.21 (punishment for violations of  Article 54b, pertaining to concealed handgun permits, in GS Chapter 14) to increase the punishment for carrying a concealed handgun without a permit in their possession or who fails to disclose the existence of the permit and that they are carrying a concealed handgun to law enforcement to a Class I felony (currently listed as an infraction with a fine of up to $500). Increases the punishment for a person willfully or intentionally possessing or having access to firearm who is participating in, affiliated with, or present as a spectator at any parade, funeral procession, picket line, or demonstration upon any private health care facility or upon any public place owned or under the control of the State or any of its political subdivisions to a Class I felony (currently Class 1 misdemeanor). Increases the punishment for a person carrying any gun, rifle, or pistol into any assembly where a fee has been charged for admission thereto, or into any establishment in which alcoholic beverages are sold and consumed to a Class I felony (currently, Class 1 misdemeanor). 

Applies to offenses committed on or after October 1, 2024.  

Section 3

Effective October 1, 2024.