Free North Carolina Gun / Firearm Bill of Sale
North Carolina firearm transfers changed materially in **2023**, when the General Assembly **repealed the Pistol Purchase Permit requirement** for handguns (S.L. 2023-8). Before the repeal, every private handgun sale required the buyer to present either a sheriff-issued pistol purchase permit or a concealed-carry permit. After repeal, private handgun and long-gun sales between NC residents require **no permit and no background check** — making a careful, signed bill of sale the only paper trail either party will have.
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North Carolina Gun / Firearm Bill of Sale — What You Need to Know
Sales Tax Details
Firearms purchased from an NC dealer (FFL) are subject to 4.75% state sales tax plus local sales tax (combined 6.75–7.5%). Private-party sales between individuals are not subject to NC sales tax.
Inspection Requirements
No state-mandated firearm inspection. Federal background check (NICS via Form 4473) is run by the FFL on dealer sales. Private sales in NC require no background check post-2023 repeal of the pistol-purchase-permit law.
Registration
Registration for this vehicle type is handled by No firearm registration in NC — not the same agency that handles cars in North Carolina. Plan for separate filings.
North Carolina Gun / Firearm Sale — Step-by-Step Checklist
- Verify buyer is an NC resident, 18+ for long guns, 21+ for handguns (federal floors)
- Confirm buyer is not a federally prohibited person (felon, domestic-violence misdemeanant, adjudicated mentally ill, etc.) — buyer self-attests in writing
- Bill of sale: make, model, caliber, serial number, sale price, sale date, both parties' full names/addresses/DOB, both signatures
- Include language: "Seller has no reason to believe Buyer is prohibited from possessing firearms under federal or NC law"
- For interstate transfers: must go through an FFL in the buyer's home state (federal law)
- Keep your copy of the bill of sale indefinitely — it's your proof of transfer if the gun later turns up in a crime
- Optional but recommended: route the sale through an FFL for a NICS check ($25–$50)
Common Pitfalls
- Selling to someone you suspect is prohibited — federal felony (knowing transfer to a prohibited person, 18 U.S.C. § 922(d))
- Skipping the bill of sale entirely on a post-2023 private handgun transfer — no other record exists, and you're the last documented owner
- Selling to an out-of-state resident face-to-face — federal law requires interstate transfers go through an FFL in the buyer's state
- Transferring an NFA item (suppressor, SBR, machine gun) without ATF Form 4 approval — federal felony
- Assuming a concealed-carry permit substitutes for a NICS check on a dealer sale — only certain state-issued CHPs qualify, and NC CHPs do for FFL sales
Pro Tip
NC's 2023 repeal of the pistol-purchase-permit makes private gun sales easier — and the bill of sale more important than ever, since it's now the entire paper trail.