Tax Guide for Sellers of Firearm and Ammunition Products
Resources
Need to know more? Follow the links below for more information about the topics in this guide, and other helpful information:
Top Resources
- Assembly Bill 28, chapter 231, Statutes 2023
- Senate Bill 132, chapter 17, Statutes 2025
- Sales & Use Tax in California
- California City & County Sales & Use Tax Rates
- Firearm Precursor Part Identification Guidebook
- California Firearm and Ammunition Excise Tax June 2024 Webinar Presentation
Videos
- Tax Help for Retailers of Firearm Products
- How to File a California Firearm and Ammunition Excise Tax Return
Law and Regulations
- Sales and Use Tax Law
- California Firearm Excise Tax Law
- Fee Collection Procedures Law
- Sales and Use Tax Regulations
- Fee Collection Procedures Regulations
- Regulation 1506, Miscellaneous Service Enterprises
- Regulation 1569, Consignees and Lienors of Tangible Personal Property for Sale
- Regulation 1584, Membership Fees
- Regulation 1668, Sales for Resale
- Regulation 1628, Transportation Charges
Notices
- California Firearm Dealers Requirements for Transfers from Out-of-State Retailers
- Firearms and Ammunition Tax Fact: Key Guidelines for Sellers of Firearm Products
- Firearms and Ammunition Tax Fact: Gross Receipts Subject to Tax and Gifts, Raffles and Promotional Offers
- Reminders for Sellers of Firearm and Ammunition Products
- Additional Resources Now Available for Sellers of California Firearm and Ammunition Products
- Calculating the California Firearm and Ammunition Excise Tax
- Firearm and Ammunition Excise Tax Certificate of Registration
- New Firearm, Firearm Precursor Part, and Ammunition Excise Tax Beginning July 1, 2024
Related Web Sites
- State of California Department of Justice — Bureau of Firearms
- State of California Department of Justice — Frequently Asked Questions
- Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF)
Guides
Publications
- Publication 44, District Taxes
- Publication 54, Collection Procedures
- Publication 70, Understanding Your Rights as a California Taxpayer
- Publication 74, Closing Out Your Account
- Publication 76, Audits
- Publication 100, Shipping and Delivery Charges
- Publication 103, Sales for Resale
- Publication 110, California Use Tax Basics
- Publication 116, Sales and Use Tax Records
Forms
- CDTFA-230-FET, CFET Exemption Certificate for Peace Officers and Law Enforcement Agencies
- CDTFA-230, Resale Certificate
Other Helpful Resources
- Contact Us—Reach out to us by phone, email, live chat, or in person with your questions and concerns.
- Sign Up for CDTFA Updates—Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, and other announcements.
- Tax Education—Starting and Growing Your Business—These resources will help you avoid common mistakes, file your tax returns online, and more.
- Online Services—Log in to register, file a return, make a payment, submit a claim for refund, file an appeal, and more.
- Office Locations and Addresses—A comprehensive listing of all CDTFA offices and contact information.
- Get it in Writing!—Tax and fee laws can be complex. You are encouraged to put your tax questions in writing. You may send your request to: Special Taxes and Fees, MIC:31, California Department of Tax and Fee Administration, P.O. Box 942879, Sacramento, CA 94279-0031.
- Taxpayers' Rights Advocate (TRA)—The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, such as speaking to a supervisor or when there are apparent rights violations.
- GO-Biz—The Governor's Office of Business and Economic Development offers extensive information on state, local, and federal permit requirements. A listing of their assistance centers can be found on their website.
- CalGold—This website provides help with permit and licensing requirements with other state, federal, and local authorities. For example, you may need to register with the Franchise Tax Board or the Employment Development Department. You may also want to consult with a tax professional or your local city and county authorities for assistance regarding other agencies' requirements or restrictions.
- California's Tax Service Center—A one-stop tax help and resource website that guides taxpayers to forms and services they need.