Getting Started with Tax Guide for Sellers of Firearm and Ammunition Products

Registration

If you sell firearms, firearm precursor parts, ammunition, or related accessories, you must register with us for a seller's permit, file sales and use tax returns, and make payments for tax due on your sales or purchases. You can use our online registration system to register for a seller's permit quickly and easily.

Beginning July 1, 2024, you must register with us for a Firearm and Ammunition Excise Tax (FET) Certificate of Registration if you are, or plan to be, a licensed firearm dealer, ammunition vendor, or firearms manufacturer who makes or plans to make retail sales (that is, sales to consumers) of firearms, firearm precursor parts, or ammunition in California (Revenue and Taxation Code [R&TC] section 36035). Our online registration for a FET Certificate of Registration will be available in mid-June 2024.

Importers, manufacturers, and dealers (retailers) of firearms in the United States must first register with the United States Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) to obtain a Federal Firearms License (FFL) before making any sales of firearms. It is unlawful for any person other than a registered FFL holder to make sales or transfers of firearms between private parties or across state lines.

In addition to being granted a FFL by the ATF, retailers of firearms and ammunition, and firearms manufacturers in California need to apply with the State of California Department of Justice (DOJ) and obtain the appropriate certification and licensing before making sales or transfers. Generally, to apply with DOJ you must first obtain a seller's permit from us in addition to other documentation requirements. Beginning July 1, 2024, you must also first obtain a FET Certificate of Registration from us. For more information, please see DOJ's Frequently Asked Questions.

If you have questions regarding your seller's permit or FET Certificate of Registration, please contact our Customer Service Center at 1-800-400-7115 (CRS:711) and select the option for Special Taxes and Fees. Customer service representative are available Monday through Friday, 7:30 a.m. to 5:00p.m. (Pacific time), except state holidays.

If you have any questions regarding registration as a licensed firearms dealer, ammunition vendor, or firearms manufacturer, please contact the State of California Department of Justice, Bureau of Firearms by phone at 1-916-210-2300, or by mail at:

Bureau of Firearms
PO Box 820200
Sacramento, CA 94203-0200

Filing Returns

Sales and Use Tax Return

If you sell firearms, firearm precursor parts, ammunition, or related products, you are required to file regular sales and use tax returns to report your sales. If you have no transactions to report, you are still required to file your sales and use tax return and report zero transactions.

Firearm and Ammunition Excise Tax Return Beginning July 1, 2024

As a licensed firearm dealer, ammunition vendor, or firearms manufacturer making retail sales, you are required to file a Firearm and Ammunition Excise Tax Return, reporting your sales transactions subject to the Firearms, Firearm Precursor Parts, and Ammunition Excise Tax (FET) and pay the amount of FET due. The FET return is filed on a quarterly basis. Your return and payment are due on or before the last day of the month following the end of each reporting period. For example, if the reporting period is for the first quarter (January 1 through March 31), the return and tax payment are due on or before April 30.

Returns must be electronically filed and received by the due date to be considered timely. You must file a return even if you do not have any reportable activity or do not owe an amount during the reporting period. If the due date falls on a Saturday, Sunday, or state holiday, we consider returns received by the next business day to be timely.

Filing a late return or late payment may result in a late penalty, interest assessment, or both. See the Penalty and Interest topic in this section.

File a Return Online – File your return and pay your taxes through our online services. Log in using your username and password and select the account for which you want to file a return, then select the File a Return link for the filing period you want to file and follow the prompts.

If you do not have a username and password, select the Sign Up Now link under the Create a Username heading from the online services homepage.

Visit our Tutorials page for instructions on how to file your returns through our online services.

Payments

Payments must be submitted by the due date to be considered timely. If you make your payment on a weekend or holiday the effective date of the payment will be the current date.

Make a Payment – Payments may be submitted through our online services. Log in using your username and password and select the account for which you wish to make a payment. Select the More link under the I Want To section, then select the Make a Payment link and follow the prompts.

If your average monthly tax payment is $20,000 or more, we require you to pay by Electronic Funds Transfer (EFT). We will notify you in writing if you are required to pay your taxes by EFT.

For an EFT payment to be timely, you must initiate it on or before the filing due date and funds must settle into our bank account on or before the banking day following the due date. If you are required to make your payment by EFT, you must make the payment before 3:00 p.m. (Pacific time) to be considered timely. You will need to confirm with your financial institution when payments need to be initiated to be received timely. For more information regarding EFT payments, please see our EFT FAQs.

Penalty and Interest

The penalty for filing a late return or making a late tax payment is ten percent of the tax amount due for the period. Interest also applies to late tax payments.

You may log into your account to submit an online request for an extension to file a return or to request relief from penalty (including interest due to a disaster).

Recordkeeping

You must retain records for at least four years from the time the tax is due unless we give you written authorization to destroy them sooner. For additional information regarding record retention, please see our Keeping Records webpage, publication 76, Audits , and Regulations 1698, 3501, and 4901.

Updating Your Business Information

Update Business Information Online – Update your business information through our online services. Log in using your username and password and select the account you want to update. Select the More under the I Want To section, then select the option you are requesting to update under Account Maintenance.

Online Services

Whether you are new to selling firearms, firearm precursor parts, ammunition, or related products or growing your existing business, you'll find our online services helpful in maintaining your accounts. By logging into your online account, you can:

  • File a Tax Return
  • Make a payment for any tax and fee program
  • Amend your previously filed tax return
  • View correspondence from us
  • Request relief from penalties or interest
  • File or manage an appeal
  • File a claim for refund
  • Add a location to your tax accounts
  • Update your business information