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.
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