AN ACT TO EXEMPT FROM SALES TAX PRODUCTS USED TO SECURE GUNS.
Amends GS 105-164.13 to exempt from sales and use tax (1) sales of a device that is designed to prevent a firearm from being operated when installed without first deactivating the device, and (2) sales of a gun safe, case, or other device that is designed to be used to store a firearm and to be unlocked only by means of a key, a combination, or other similar means. Applies to sales made on or after July 1, 2019.
© 2019 School of Government The University of North Carolina at Chapel Hill
This work is copyrighted and subject to "fair use" as permitted by federal copyright law. No portion of this publication may be reproduced or transmitted in any form or by any means without the express written permission of the publisher. Distribution by third parties is prohibited. Prohibited distribution includes, but is not limited to, posting, e-mailing, faxing, archiving in a public database, installing on intranets or servers, and redistributing via a computer network or in printed form. Unauthorized use or reproduction may result in legal action against the unauthorized user.
Beginning January 1, you do not need to log in to view the Daily Bulletin, Bills and Bill Summaries.