What is California's 11% gun and ammunition tax?

By law, the seller owes it. The statute imposes the tax "upon licensed firearms dealers, firearms manufacturers, and ammunition vendors" (Revenue and Taxation Code 36011). CDTFA calls it the California Firearm, Firearm Precursor Part, and Ammunition Excise Tax, or CFET, and says retailers "may optionally collect CFET reimbursement from their customers" (CDTFA guide).

So a buyer may see the tax as its own line on a receipt, or built into the shelf price, or absorbed by the seller. That choice belongs to the seller.

The tax is figured on gross receipts from the retail sale. CDTFA says that means the sales price plus "all charges related to the sale" (CDTFA guide). Two things are left out of that base, according to the same guide:

• sales and use tax that is separately stated on the invoice or receipt, and
• state fees paid by the purchaser and listed separately, such as the DROS fee, the Firearms Safety Act fee, and the Safety and Enforcement fee.

The statute names three product categories: firearms, firearm precursor parts, and ammunition (Revenue and Taxation Code 36011). The definitions come from the Penal Code (Revenue and Taxation Code 36001).

The three charges are calculated separately.

• Excise tax: 11 percent of the sale price and related charges.
• Sales tax: your local rate on the sale price. CDTFA tells sellers that sales tax gross receipts "should not include any CFET reimbursement amount" (CDTFA guide).
• State firearm fee: a flat $37.19 on a firearm transaction (DOJ FAQ), which is outside the excise tax base when listed separately.

Example. A firearm priced at $600, where the seller passes the excise tax through: $66.00 excise tax (11 percent of $600), plus sales tax on $600 at the local rate, plus the $37.19 state fee. Before sales tax, that is $703.19. Your receipt may look different if the seller prices the tax in.

The statute lists two (Revenue and Taxation Code 36021):

1. Peace officers and agencies. Retail sales to any active or retired peace officer, or to a law enforcement agency employing that officer.
2. Small sellers. A dealer, manufacturer, or vendor whose total gross receipts from these retail sales are under $5,000 in a quarterly period.

CDTFA notes that a sale exempt from the excise tax can still be subject to sales tax (CDTFA guide).

CDTFA's guide says a dealer is not the retailer for a private party transfer when the dealer only completes the registration paperwork and "does not take title of the firearm at any time during the transaction," along with other conditions (CDTFA guide). The excise tax is imposed on dealers, manufacturers, and vendors making retail sales, not on the private seller.

Often, yes. Since October 1, 2025, a California dealer, manufacturer, or vendor who hands a firearm, precursor part, or ammunition to a California purchaser on behalf of an out-of-state retailer engaged in business in this state is deemed the retailer for the excise tax (Revenue and Taxation Code 36001(i)(2)). That is why a local dealer may collect the 11 percent when you pick up an online order.

Revenue goes to the Gun Violence Prevention and School Safety Fund. The statute sets an order of spending: the first $75 million each year to the California Violence Intervention and Prevention (CalVIP) grant program, the next $50 million to the State Department of Education for school safety measures, then court-based firearm relinquishment grants and a grant program tied to gun violence investigations, among other uses (Revenue and Taxation Code 36005).

As of 2026-11-10 the statute remains on the books at 11 percent and the CDTFA guide describes the tax as in effect.