HB 448

North Carolina House bill in Session 2025.

Status: in_committee. Latest action: March 20, 2025.

Safe Firearm Storage/Sales Tax Exemption.

Bill ID NC-2025-HB-448
Session 2025
Status in_committee
Committee Finance
House in_committee 2025-03-20
Summary

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.

Sponsor
Tracy Clark
Official Source Back to Bills
Actions Timeline
Date Event Detail
2025-03-18 Introduced Bill introduced
2025-03-20 Status in_committee
2025-03-20 Latest Action Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
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