DIVISION 2. OTHER TAXES 6001-61050›PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX 36001-36043›CHAPTER 2. Imposition and Rate of Tax 36011

§ 36011

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)

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California Revenue and Taxation Code

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