Bill Summary for S 846 (2021-2022)

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Summary date: 

May 26 2022

Bill Information:

View NCGA Bill Details2021
Senate Bill 846 (Public) Filed Thursday, May 26, 2022
AN ACT TO EXEMPT FIREARM SAFETY AND STORAGE ITEMS FROM STATE AND LOCAL SALES TAX.
Intro. by Mohammed, Batch, Garrett.

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Bill 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.