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NC S498
Bill
AI Summary
- Exempts firearm safety equipment from North Carolina sales tax, defined as enclosures or devices intended to prevent access to or unintentional or unauthorized use of firearms
- Excludes safety devices that are part of the firearm's original design from the exemption
- Adds new subdivisions to G.S. 105-164.3 and G.S. 105-164.13 to establish the sales tax exemption
- Becomes effective October 1, 2023, and applies to all sales made on or after that date
- Sponsored by Senators Batch, Garrett, and Murdock
Legislative Description
Firearm Safety Products Sales Tax Exemption
Sales & Use; Weapons
Last Action
Ref To Com On Rules and Operations of the Senate
4/4/2023
Committee Referrals
Rules and Operations of the Senate4/4/2023
Full Bill Text
No bill text available