California lawmakers on Thursday voted to send a measure adding yet more taxes to the retail price of firearms, ammunition, and "precursor parts" to fund a variety of anti-gun programs.
Assembly Bill 28 – penned by California Assemblymember Jesse Gabriel (D- Encino), chair of the Legislature's "Gun Violence Prevention Working Group" – saw a final 57-17 vote in the Assembly and 27-9 vote in the state Senate this week, largely on party lines. The measure, backed from the start by national anti-gun groups such as Everytown and Giffords, would add a mandatory 11 percent excise tax to the sale of guns, ammunition, and some related components.
The new tax, assessed against the retailer and almost assuredly passed on in the final cost of the merchandise at point of sale, is estimated by the California Department of Tax and Fee Administration to bring in an extra $159 million to state coffers in 2024-25.
While billed by backers as going on to primarily fund "critical school safety measures," the bill's language details a list of at least seven different funds to which the anticipated windfall would be divided.
The lion's share, the first $75 million, is earmarked for the Board of State and Community Corrections. The next $50 million would go to state education officials to be used to fund "school mental health and behavioral services" in addition to school safety. The next $15 million would go to a program to seize firearms in compliance with court orders. Other allocations would support "evidence-based activities to equitably improve investigations" in gun crime cases, while another $2.5 million is earmarked to inform gun owners about state gun control regulations.
Finally, $1 million in funds would go to the California Firearm Violence Research Center at UC Davis. Formed in 2019, the Center bills itself as the "first state-funded public institution to study the public health epidemic of gun violence."
Carved out in the bill are active and retired law enforcement officers, who would be exempt from having to pay the tax at retail. However, as pointed out by the pro-gun California Rifle & Pistol Association, "By substantially raising the cost of purchasing a firearm and ammunition in California, AB 28 would disproportionately impact the ability of economically disadvantaged communities and individuals to legally purchase a firearm and ammunition to protect themselves and their loved ones."
Californians looking to buy a firearm in the state already pay a Dealer Record of Sale (DROS) fee of $37.19 per transaction in addition to state and local sales tax that can range as high as 10.75 percent. In many cases, those buying ammunition over the counter – it is illegal to purchase it online in the state and have it shipped to one’s residence – must pay as much as $19 for an Ammunition Eligibility Check fee, part of the state's controversial Prop. 63 bullet control scheme.
Further, America's firearms industry already pays Congressionally mandated excise taxes ranging from 10 to 11 percent on the firearms and ammo they make for commercial sale, a levy met ultimately by the consumers who buy them.
The bill now heads to Gov. Gavin Newsom, a Democrat who has repeatedly leaned into being "tough on guns" over the years and was the author of 2015's Prop. 63. While Newsom has occasionally blasted moves to increase taxes in the state, such as a 2022 proposal to tax those making over $2 million to pay for more electric vehicles, the prospect of him rejecting a tax on guns heading into an election year is slim.
If approved by Newsom, the new tax would become effective at California's gun stores in January 2024, barring likely litigation from firearm industry and gun rights groups.
