Cal. Rev. & Tax. Code § 36011
Current through the 2023 Legislative Session.
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.
Ca. Rev. and Tax. Code § 36011