S05813: Proposed Excise Tax on Firearms and Ammunition Sales

What the Bill Would Do

Senate Bill 5813 would impose an excise tax on the gross receipts of sales of firearms, major components of firearms, and ammunition^[1]. Revenue would flow to a newly created Gun Violence Prevention and School Safety Fund. The Assembly companion A10536 was recently referred to Ways and Means. California imposes an 11% excise tax on gross receipts from retail sales of firearms, firearm precursor parts, and ammunition, beginning July 1, 2024.

New York already collects standard sales tax on firearms and ammunition purchases. This excise tax would be an additional levy specifically earmarked for gun violence prevention and school safety programs.

Current Status

S05813 was reprinted as S05813A on March 16, 2026^[2], indicating amendments were made. Its last recorded actions were amendment and recommittal to Budget and Revenue and printing as S05813A on March 16, 2026. The Assembly version A10536 was referred to Ways and Means on March 6, 2026. At least three other bills in this session also propose ammunition excise taxes (A01290, A06024/S01315, S06395), suggesting strong legislative interest in using tax policy as a gun violence funding mechanism.

What to Watch

S05813A specifies an 11% excise tax on gross receipts from retail sales of firearms, major firearm components, and ammunition by licensed dealers, firearms manufacturers, and ammunition sellers. The excise tax approach could also become a budget item rather than a standalone bill. Watch for firearms industry legal challenges based on the theory that excessive taxation of a constitutional right amounts to an unconstitutional burden, an argument that has been litigated in other states with mixed results under the Bruen framework.