| 13 | 13 | | A BILL TO BE ENTITLED 1 |
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| 14 | 14 | | AN ACT TO PROVIDE A TEMPORARY SALES TAX EXEMPTION FOR EQUIPMENT 2 |
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| 15 | 15 | | DESIGNED TO PREVENT UNAUTHORIZED PERSONS FROM ACCESSING 3 |
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| 16 | 16 | | FIREARMS. 4 |
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| 17 | 17 | | The General Assembly of North Carolina enacts: 5 |
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| 18 | 18 | | SECTION 1. G.S. 105-164.13 reads as rewritten: 6 |
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| 19 | 19 | | "§ 105-164.13. Retail sales and use tax. 7 |
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| 20 | 20 | | The sale at retail and the use, storage, or consumption in this State of the following items are 8 |
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| 21 | 21 | | specifically exempted from the tax imposed by this Article: 9 |
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| 22 | 22 | | … 10 |
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| 23 | 23 | | (76) Equipment designed to prevent unauthorized access to firearms, including (i) 11 |
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| 24 | 24 | | a device that, when installed on a firearm, is designed to prevent the firearm 12 |
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| 25 | 25 | | from being operated without first deactivating the device or (ii) a gun safe, 13 |
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| 26 | 26 | | gun case, lockbox, or other device that is for home use and is designed, in light 14 |
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| 27 | 27 | | of materials used, to prevent access to a firearm by any means other than a 15 |
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| 28 | 28 | | key, a combination, biometric data, or other similar means. The equipment 16 |
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| 29 | 29 | | exempted under this subdivision does not include a glass-faced cabinet or 17 |
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| 30 | 30 | | other form of storage that is primarily designed to allow for the display of 18 |
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| 31 | 31 | | firearms." 19 |
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| 32 | 32 | | SECTION 2. This act becomes effective October 1, 2025, and applies to sales made 20 |
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| 33 | 33 | | on or after that date and expires October 1, 2026, for sales made on or after that date. 21 |
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