Bill Summary for S 846 (2021-2022)
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Summary date:
May 26 2022
Bill Information:
| View NCGA Bill Details | 2021 |
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.