A BILL TO BE ENTITLED
AN ACT to exempt from sales tax products used to secure guns.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑164.13 is amended by adding a new subdivision to read:
"(71)	Sales of (i) a device that, when installed on a firearm, is designed to prevent the firearm from being operated without first deactivating the device and (ii) a gun safe, gun case, or other device that is designed to be used to store a firearm and that is designed to be unlocked only by means of a key, a combination, or other similar means."
SECTION 2.  This act becomes effective July 1, 2019, and applies to sales made on or after that date.