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Business Taxes Law Guide—Revision 2024

Firearm, Ammunition, and Firearm Precursor Part Excise Tax

Revenue and Taxation Code

Division 2. Other Taxes
Part 16. Firearm, Ammunition, and Firearm Precursor Part Excise Tax

Chapter 2. Imposition and Rate of Tax

Section 36011


36011. Imposition and rate of tax. Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail sale in this state of any firearm, firearm precursor part, or ammunition.

History—Added by Stats. 2023, Ch. 231 (AB 28), in effect January 1, 2024.