Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-37-104
Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross taxable sales - tax rate
# (1)
On and after April 1, 2025, there is levied an excise tax upon every vendor at the rate of six and one-half percent of the net taxable sales from the retail sale in this state of any firearm, firearm precursor part, or ammunition. Every vendor shall pay the tax levied by this section to the executive director in accordance with the provisions of this part 1.
# (2)
The determination of whether a retail sale occurs in this state is governed by the provisions set forth in section 39-26-104 (3)(a)(I) to (3)(a)(V) and the definitions set forth in section 39-26-104 (3)(d)(I) and (3)(d)(II). Source: L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2894, § 1, effective December 17 (see editor's note following the article 37 heading).
Amendment history
L. 2024: Entire article added, (HB 24-1349), ch. 423, p. 2894, § 1, effective December 17 (see editor's note following the article 37 heading).
Source: view the official text
In this article (15 sections)
- 39-37-101 · Short title
- 39-37-102 · Legislative declaration
- 39-37-103 · Definitions
- 39-37-104 · Firearms, firearm precursor parts, and ammunition - excise…
- 39-37-105 · Exemption
- 39-37-106 · Administration and enforcement - disputes and refunds -…
- 39-37-107 · Registration required
- 39-37-108 · Books and records to be preserved
- 39-37-109 · Returns and remittance of tax - civil penalty - rules
- 39-37-110 · Distribution of tax collected
- 39-37-111 · Prohibited acts - penalties
- 39-37-112 · Revenue and spending limitations
- 39-37-201 · Submission of ballot issue - excise tax on firearms and…
- 39-37-301 · Firearms and ammunition excise tax cash fund - creation -…
- 39-37-302 · Behavioral and mental health excise tax cash fund -…