Safe Firearm Storage/Sales Tax Exemption.

2025-2026 Session Introduced by Eric Ager and 19 co-sponsors

HB 448 temporarily exempts state sales tax on certain firearm-safety devices and home storage units for one year (Oct 1, 2025–Oct 1, 2026) to promote safe storage.

Passed 1st Reading

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Summary — HB 448: Safe Firearm Storage / Sales Tax Exemption

Status and origin
- Bill number: HB 448 (North Carolina, 2025 session)
- Primary sponsors: Representatives John (Jon) Dahle and Clark (per bill header)
- Status (as provided): Passed first reading (March 20, 2025)
- Statutory change targeted: G.S. 105‑164.13 (Retail sales and use tax)

Purpose and intent
- To encourage safe storage of firearms by temporarily removing state sales tax on certain firearm‑safety storage devices and on firearm‑mounted safety devices. The policy goal is to lower the cost barrier for purchasing safety equipment and thereby reduce unauthorized access to firearms (e.g., by children, unauthorized household members, or thieves).

Key provisions
- Adds a new exemption under G.S. 105‑164.13 for:
- Devices that, when installed on a firearm, prevent operation of the firearm until the device is deactivated (e.g., trigger or action locks); and
- Home‑use storage devices such as gun safes, gun cases, lockboxes, or other containers that — because of their materials and construction — prevent access to a firearm except by key, combination, biometric data, or similar means.
- Explicit exclusion: glass‑faced cabinets or storage designed primarily for display of firearms are not exempted.
- Duration and effective dates:
- Becomes effective October 1, 2025.
- Applies to sales made on or after that date.
- Expires October 1, 2026 (temporary one‑year exemption).

Who is affected
- Consumers/households buying covered firearm‑safety devices: lower up‑front cost for one year.
- Retailers and sellers of firearm safes, lockboxes, and safety devices: required to exempt qualifying items from state sales tax during the exemption period (administrative implications at point of sale and for reporting).
- State government: short‑term reduction in sales tax receipts tied to purchases of qualifying items during the exemption window.
- Public safety stakeholders: law‑enforcement, public‑health, and child‑safety advocates may see this as an incentive to increase safe storage.

Fiscal and administrative impacts
- The bill creates a temporary loss of sales tax revenue for the State for exempted items during Oct 1, 2025–Oct 1, 2026; no fiscal estimate is included in the bill text provided.
- Administrative impacts on retailers are limited to sales tax exemption implementation (no new certification or standards for devices specified).

Notes and uncertainties
- The bill does not set standards or certification requirements for what counts as an approved lock/safe beyond the descriptive language; determination of qualifying items will likely be left to retailers and tax administrators.
- No explicit guidance in the text about how to treat bundled products, manufacturer warranties, or mixed‑use items (display vs. secure storage).

Bottom line
HB 448 temporarily exempts sales tax on certain firearm safety devices and home storage units to lower cost barriers to safe firearm storage for one year (Oct 1, 2025–Oct 1, 2026). The measure is limited in scope (device types only), expected to reduce state sales tax revenue modestly during the exemption period, and aims to promote public safety through increased use of locking devices and secure storage.