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.
Cal. Rev. & Tax. Code § 36011
Imposition and Rate of Tax
Known as the California Firearm Excise Tax Law
The act spans §§ 36001–36043 (17 sections).
Added by Stats. 2023, Ch. 231, Sec. 7
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.