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 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 July 1, 2023, and applies to sales made on or after that date. Expires July 1, 2024.

Adds new section GS 105-153.11, which grants a tax credit to those who purchase any of the qualifying firearm safety devices set forth above at retail equal to the lesser of the cost of the equipment paid during the taxable year or $500. States that the credit cannot exceed the amount of individual income tax imposed reduced by the sum of all credits allowable, except payments of tax made by or behalf of the taxpayer.  Requires the taxpayer receiving the credit to maintain and make available any information or records required by the Secretary of Revenue. Effective for taxable years beginning on or after January 1, 2023. Expires for taxable years beginning on or after January 1, 2025.