HB 448

Amends GS 105-164.13 (setting forth retail sales and use tax exemptions) to exempt certain equipment designed to prevent unauthorized access to firearms from sales tax, including (1) devices installed on firearms that are designed to prevent the firearm from firing without first being deactivated and (2) a device for home use that is designed to prevent access to a firearm by any means other than a key, a combination, biometric data, etc., including a gun safe, gun case, or lockbox. Equipment designed to allow for the display of firearms, including glass-faced cabinets, are not included in the sales tax exemption. Effective October 1, 2025, and applies to sales made on or after that date, and expires October 1, 2026, for sales made on or after that date.