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.