Tax Guide for Sellers of Firearm and Ammunition Products

How to Use This Guide

Each section of this guide contains important information about retail sales (for example, sales to consumers) of firearms, firearm precursor parts, or ammunition in California.

  • The Getting Started section provides key resources related to registration, filing returns, making payments, account maintenance, and other important information.
  • The Industry Topics section provides helpful information on specific topics important to sellers of firearms and ammunition products.
  • The Resources section provides links to helpful information, including law and regulation information, publications, special notices, the exemption certificate for sales to peace officers and law enforcement agencies, and access to assistance from our customer service representatives.

The general information provided in this guide is not intended to replace any law or regulation. This guide summarizes the law and applicable regulations in effect when it was last updated. However, changes in the law or regulations may have occurred. If there is a conflict between this guide and the law, our decisions will be based on the law.


Helping your business succeed is important to us. The taxes or fees paid to the state help fund state and local services and programs that are important to our communities.

This guide will help you better understand the California Firearms, Firearm Precursor Parts, and Ammunition Excise Tax law enacted by the Gun Violence Prevention and School Safety Act (Assembly Bill 28, Stats. 2023, ch. 231). It will explain the obligations of firearms dealers, firearms manufacturers, and ammunition vendors making retail sales in California.

If you are a retailer who would like more information on how sales and use taxes apply to your business or others, please see our Sales & Use Tax in California webpage.

How the Revenue Is Used

The revenues from the California firearms, firearm precursor parts, and ammunition excise tax (CFET), after state administrative costs, are used to fund various gun violence prevention, education, research, response, and investigation programs.

For detailed revenue information, see Revenue and Taxation Code (R&TC) section 36005.

Assistance Available

If you need assistance with topics included in this guide or have other related questions, please contact us by email or by calling our Customer Service Center at 1-800-400-7115 (TTY:711), and selecting the option for Special Taxes and Fees. Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays. Additional contact information and hours of operation are available on our How to Contact Us webpage.

If you have suggestions for improving this guide, please contact us by email.