Legal Challenges Filed to California’s Excise Tax on Firearm & Ammunition Sales

Opinion

Lawsuit
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Today, the National Rifle Association of America (NRA), together with the Second Amendment Foundation, California Rifle & Pistol Association, and another group filed a lawsuit challenging California’s 11% excise tax on gross receipts from the retail sale of firearms, firearm precursor parts, and ammunition.

Although the tax—which is imposed by Assembly Bill 28—is technically levied on the sellers, the amount is passed through to law-abiding Californians every time they purchase such items.

This was demonstrated when the two individual plaintiffs, Danielle Jaymes and Joshuah Gerken, purchased a firearm and ammunition on July 1, 2024—the date the excise tax provision took effect. The cost of their purchases increased by 11% due to the tax.

“The National Rifle Association has a record of challenging laws that needlessly abridge the rights of law-abiding Americans,” said Randy Kozuch, Executive Director of the NRA Institute for Legislative Action (NRA-ILA).

“California’s firearms excise tax is a blatant and egregious attack on the rights of Californians and a calculated maneuver to dismantle the Second Amendment.”

The plaintiffs, including the two individuals and four organizations, sued Nicolas Maduros in his official capacity as the Director of the California Department of Tax and Fee Administration, alleging a violation of their Second Amendment rights. They seek a declaratory judgment stating that the tax is unconstitutional and a preliminary injunction enjoining its enforcement. The case, Jaymes v. Maduros, was filed in the Superior Court of California in the County of San Diego.

You can read the Complaint here.


About NRA-ILA:

Established in 1975, the Institute for Legislative Action (ILA) is the “lobbying” arm of the National Rifle Association of America. ILA is responsible for preserving the right of all law-abiding individuals in the legislative, political, and legal arenas, to purchase, possess, and use firearms for legitimate purposes as guaranteed by the Second Amendment to the U.S. Constitution. Visit: www.nra.org

National Rifle Association Institute For Legislative Action (NRA-ILA)

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Boz

EVERY “law” relating to guns is a calculated maneuver to dismantle the Second Amendment.

Cappy

SAF is running this lawsuit. NRA is jumping in to take some credit.

Henry Bowman

This case is so simple, even the NRA can’t F it up. The only question is twofold: How much will it cost and how long before it gets struck down with a wooden stake through the heart!?!?

DIYinSTL

“Never underestimate the ability of Joe the NRA to “F” things up.”

It’s the California court system so it could take years when in reality it should take 5 minutes by referencing the SCOTUS Minneapolis Star Tribune case. CA residents: save your receipts and demand a refund from the State after the dust settles. I hope SAF demands this as part of the remedy.

hippybiker

All Sportsmen and Women including those involved in Archery and some other outdoor activities already pay 11% Federal excise taxes to support Pittman Robertson wildlife funding. What would Commiefornia do with these monies?

MP71

It’s supposed to fund programs that will reduce gun violence and mitigate the effects of gun violence on impacted communities blah blah blah…. In all likelihood the state will funnel the money to certain politically connected non profits that will spend most of the money hiring friends, relatives and the politically favored. They might put out some slick PSA’s but they won’t be required(or able) to show any tangible results. These non profits will however scream loudly for more gun control every time a reporter or microphone is within earshot. This same model is used to “tackle “ the problems… Read more »

musicman44mag

spend it on more anti gun agenda bills.

Ledesma

Only the most extremely determined people own firearms in California. Because the obstacles are endless.

Logician

But you can’t count on the legal system’s Actors, Operators, Agents or Officers to do the right thing, because it’s not generally in their best interest! But what IS in their best interest, is to make more business for themselves by enacting stupid laws that make more problems than they solve!

PMinFl

EXACTLY

musicman44mag

It’s called job security!!!!!

musicman44mag

It’s commiefornia. They are masters of back door taxes and then if that can’t be done call it a fee and then if that is a problem, give it another name so it doesn’t sound like a fee or tax and cram it down the peoples throats. Business as usual.

Trump 2024

Logician

Yes, like Roberts with his nonsense about the ACA being a tax, but it wouldn’t be treated as a tax! And the stupid minions just went right along with it because they are too brain dead and brainwashed to know any better!

reno

SPRINGFIELD ARMORY: : MOVE OUT OF ILLINOIS TO IOWA. IT WILL INCREASE YOUR COMMUTE TIME BY 15 MINUTES!!

reno

THIS DISCUSSION IS CENSORED, I MADE A LONG COMMENT ABOUT THE ETHICS OF THE NSSF AND IT DOES NOT SHOW IN THE COMMENT SECTION. WAS THIS SOMETHING THEY DID NOT WANT TO HEAR. DON’T SELL, RENT, OR LEASE ANYTHING TO THE GOVERNMENT THAT RESTRICTURES YOUR RIGHTS

reno

WHERE IS MY COMMENT FROM 1 MINUTE AGO???????????????????

musicman44mag

You must have used a magic word or phrase. It happens to me all the time and you never really know for sure what it is. Maybe the word you used is on the governments monitor list.