§4182 Exemptions

Summary

You do not have to pay the federal sales tax on a gun if the separate federal transfer/manufacturing tax for that gun has already been paid. Some guns listed under the transfer-tax rules are treated as if that tax was paid. Weapons, pistols, revolvers, and ammunition bought with money for the military are also tax-free. If a person or company makes, imports, or produces fewer than 50 pistols, revolvers, or similar firearms in a calendar year, the sales tax does not apply; related companies counted as one employer are treated as one person for this 50-item limit. Even when other federal rules usually require records, licensed dealers do not have to record the buyer’s name, address, or similar information when selling shotgun ammunition, ammunition meant only for rifles and commonly sold, or parts for those kinds of ammunition.