FILED SENATE
May 26, 2022
GENERAL ASSEMBLY OF NORTH CAROLINA
S.B. 846
SESSION 2021 PRINCIPAL CLERK
S D
SENATE BILL DRS15422-NIf-30A
Short Title: Firearm/Safety Products Sales Tax Exemption. (Public)
Sponsors: Senators Mohammed, Batch, and Garrett (Primary Sponsors).
Referred to:
1 A BILL TO BE ENTITLED
2 AN ACT TO EXEMPT FIREARM SAFETY AND STORAGE ITEMS FROM STATE AND
3 LOCAL SALES TAX.
4 The General Assembly of North Carolina enacts:
5 SECTION 1. G.S. 105-164.3 is amended by adding a new subdivision to read:
6 "(88) Firearm safety equipment. – An enclosure or a device, other than one that is
7 part of the design of a firearm, that is intended to prevent access to, or
8 unintentional or unauthorized use of, the firearm."
9 SECTION 2. G.S. 105-164.13 is amended by adding a new subdivision to read:
10 "(74) Firearm safety equipment."
11 SECTION 3. This act becomes effective October 1, 2022, and applies to sales made
12 on or after that date.
*DRS15422-NIf-30A*


Statutes affected:
Filed: 105-164.3, 105-164.13
Edition 1: 105-164.3, 105-164.13