An act relating to an excise tax on the sale of firearms and ammunition

This bill imposes an 11% excise tax on the retail sale of firearms, firearm precursor parts, and ammunition in Vermont. Licensed firearm dealers and ammunition vendors must collect the tax at the point of sale (during background checks) and remit it quarterly to the state. The tax applies to all retail transactions except those exempt under Vermont law, such as transfers to law enforcement or immediate family members. Revenue from the tax will be deposited into the Domestic and Sexual Violence Special Fund, which supports victim services. The tax takes effect on July 1, 2026.