NRA files legal challenge to California’s excise tax on firearm and ammunition sales

The National Rifle Association of America, together with the Second Amendment Foundation, Firearms Policy Coalition and the California Rifle and Pistol Association, filed a lawsuit challenging California’s 11 percent 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 July 1, —t he date the excise tax provision took effect. The cost of their purchases increased by 11 percent 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. “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.