DIVISION 2. OTHER TAXES 6001-61050›PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX 36001-36043›CHAPTER 3. Exemptions 36021

§ 36021

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

(a) There are exempted from the tax imposed by this part, the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition to any active or retired peace officer or any law enforcement agency employing that peace officer.

(b) There are exempted from the tax imposed by this part, the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition by any licensed firearms dealer, firearms manufacturer, or ammunition vendor in any quarterly period in which the total gross receipts from the retail sales of firearms, firearm precursor parts, or ammunition by that licensed firearms dealer, firearms manufacturer, or ammunition vendor is less than five thousand dollars ($5,000).

(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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