California CDTFA Issues Special Notice on Firearm, Firearm Precursor Part, Ammunition Excise Tax

The California Department of Tax and Fee Administration (CDTFA) Dec. 1, 2023 issued a special notice on new firearms, firearm precursor parts, and ammunition for excise tax purposes. The CDTFA provides: 1) licensed firearms dealers, manufacturers, and ammunition vendors must register with CDTFA for a firearm and ammunition excise tax certificate and pay an 11 percent tax on retail sales in California of firearms, firearm precursor parts, or ammunition, starting July 1; 2) taxpayers must file quarterly firearm excise tax returns and pay the excise tax due through the CDTFA’s online services system; and 3) tax returns and payments for ...