Bill > H448

This bill provides a temporary sales tax exemption for certain firearm safety equipment in North Carolina, specifically targeting devices designed to prevent unauthorized access to firearms. The exemption covers two main types of equipment: (1) devices that can be installed directly on a firearm to prevent operation without first deactivating the device, and (2) home storage solutions like gun safes, gun cases, lockboxes, or other secure storage methods that can only be accessed through a key, combination, biometric data, or similar means. Importantly, the tax exemption does not apply to glass-faced cabinets or display cases primarily intended for showing firearms. The sales tax exemption will be in effect from October 1, 2025, to October 1, 2026, meaning consumers can purchase qualifying firearm safety equipment during this period without paying sales tax, potentially encouraging safer firearm storage practices by making these protective devices more affordable.

Budget and Finance

https://www.ncleg.gov/BillLookUp/2025/H448