State Tax Day - Current, S.8, Colorado—Sales and Use Tax: Firearms and Ammunition Tax Guidance Provided, (Jun 10, 2026)
Colorado has provided guidance on the firearms and ammunition excise tax, which is imposed at the rate of 6.5% tax on net taxable sales of firearms, firearm precursor parts, and ammunition sold at retail in the state. The guidance outlines taxable and nontaxable items, exemptions, vendors liable for the tax, registration requirements, calculation of the tax, filing and recordkeeping requirements, and refund and assessment provisions.
Colorado Firearms and Ammunition Tax Guide, Colorado Department of Revenue, June 2026, ¶201-670
Other References:
Explanations at ¶60-510