New Jersey 2022-2023 Regular Session

New Jersey Assembly Bill A1186

Introduced
1/11/22  

Caption

Imposes gross receipts tax on firearms and firearms ammunition.

Impact

The bill is designed to alter the state’s revenue landscape by introducing a fiscal responsibility on firearms and ammunition purchases, thereby highlighting the state's effort to balance economic interests with public safety concerns. By excluding sales made to federal and state agencies from these taxes, the bill acknowledges existing regulations while maximizing potential tax revenue from civilian sales. The implications of the bill extend beyond taxation, initiating a dialogue about the role that financial disincentives might play in regulating gun ownership and promoting accountability among firearms dealers.

Summary

Assembly Bill A1186 proposes the imposition of a gross receipts tax on retail sales of firearms and firearms ammunition in New Jersey. Specifically, it sets a tax rate of 2.5 percent on the gross receipts from retail sales of firearms and 10 percent on ammunition sales. The bill aims to generate revenue from these transactions, leveraging the growing concern regarding firearm sales and usage. This legislative move is part of broader discussions surrounding gun control and taxation policy in the state.

Contention

We may anticipate contention surrounding this bill from various stakeholders. Proponents are likely to argue that imposing these taxes aligns with efforts to curb gun violence and generate funds for social programs, potentially including violence prevention and community safety initiatives. Conversely, opponents may contend that such taxes unfairly target legal gun owners and businesses in the firearms industry, suggesting they could lead to reduced sales and economic hardship for retailers. This highlights a fundamental debate over the most effective means of addressing gun-related issues within the state—a topic that remains highly polarized.

Companion Bills

NJ S711

Same As Imposes gross receipts tax on firearms and firearms ammunition.

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