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Gun-range plaintiffs seek summary judgment against California's 11 percent firearm tax

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The Second Amendment Foundation said dealers Poway Weapons & Gear and Sacramento Gun Range moved for summary judgment in San Diego County Superior Court.

Written by the CalGunHub desk from public reporting

Who this affects: The 11 percent excise tax on retail sales of firearms, firearm precursor parts and ammunition, in effect since July 1, 2024 with some exemptions, remains in place while the lawsuit proceeds. The April 8, 2026 filing was a request for a ruling without trial. After the June 9, 2026 hearing the complaint was dismissed with leave to amend, and an amended complaint was filed in July, per case trackers and the plaintiffs' backers. Nothing in the litigation to date has changed what retailers collect or remit. This is general information, not legal advice.

Two licensed firearm dealers and shooting ranges filed a motion for summary judgment on April 8, 2026, in their lawsuit challenging California's 11 percent excise tax on retail sales of firearms, firearm precursor parts and ammunition, according to a press release from the Second Amendment Foundation, one of the organizations backing the case.

Poway Weapons & Gear and Sacramento Gun Range sued the California Department of Tax and Fee Administration and its director, Trista Gonzales, on Aug. 11, 2025, in San Diego County Superior Court, case No. 25CV018964. The tax, created by AB 28, has been in effect since July 1, 2024. The Firearms Policy Coalition also backs the suit and maintains a public case page.

The plaintiffs argue the tax unconstitutionally singles out conduct protected by the Second Amendment for special taxation. "Fundamental rights cannot be hidden by the state behind a paywall," Bill Sack, SAF's director of legal operations, said in the organization's April 9, 2026, announcement.

The state demurred to the complaint on Oct. 27, 2025. A report distributed by AOL about the motion erroneously described the suit as a federal case; the case page and court records identify it as a San Diego County Superior Court action.

Update: At a June 9, 2026, hearing, the court sustained the state's demurrer and dismissed the complaint with leave to amend through June 25, 2026, finding the complaint had not stated a claim that the tax imposes a "meaningful constraint" on individual Second Amendment rights, according to case trackers and an industry blog that covered the hearing; the minute order itself was not reviewed by CalGunHub. An amended complaint was filed July 16, 2026, according to the Firearms Policy Coalition's case page.

Sources

  1. Second Amendment Foundation (litigant press release): SAF Files Motion for Summary Judgment in California Firearms Tax Case
  2. Tampa Free Press via AOL: California's 'Sin Tax' On Guns Faces High-Stakes Legal Showdown
  3. Firearms Policy Coalition: Poway Weapons & Gear v. CDTFA (case page)
  4. Phase5/Copper Jacket TV blog: California 11% Firearm Tax Challenge Survives as Court Demands New Filing

Informational only, not legal advice. Facts are attributed to the sources listed above.