VirginiaVirginia would tax manufacturers’ firearm and ammunition sales
Starting July 1, 2027, Virginia would tax licensed manufacturers’ sales of firearms and ammunition, while exempting sales to law-enforcement agencies.
What it does
Licensed manufacturers would pay an 11 percent tax on receipts from firearms and ammunition they sell or distribute in Virginia. Sales to law-enforcement agencies are excluded.
Tax proceeds would go to Virginia’s general fund, with lawmakers stating they intend to use the money for gun violence prevention and community safety.
Argument forIf lawmakers use the revenue for prevention and community safety, those efforts could receive more support from sales of firearms and ammunition.
Argument againstThe tax could raise the cost of firearms and ammunition for buyers, since manufacturers may pass along some of the added tax.
More detail
An 11 percent tax applies to manufacturers’ gross receipts from selling or distributing firearms and ammunition in Virginia. The tax covers firearms and ammunition sold or distributed in Virginia by manufacturers licensed under federal law. Antique firearms and curios or relics are excluded from the firearm definition. The tax is in addition to other taxes and fees. No discount under the general sales tax rules applies. The tax applies beginning July 1, 2027.
The Department of Taxation distributes the tax proceeds to the general fund. This covers proceeds from the firearm and ammunition tax. The General Assembly states its intent to use the proceeds for gun violence prevention and community safety; the text does not require that they be spent only for those purposes. The act’s provisions take effect July 1, 2027.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jul 21Continued from last sessionLatest
- Feb 25Continued to next session in Finance (Voice Vote)
- Feb 24Subcommittee recommends continuing to (Voice Vote)
- Feb 24House subcommittee offered
- Feb 23Fiscal Impact statement From TAX (2/23/2026 3:25 pm)
- Feb 12Referred to Committee on FinanceMinor
- Feb 12Read first timeMinor
- Feb 12Placed on Calendar
- Feb 6Read third time and passed Senate (21-Y 19-N 0-A)Passed Senate
- Feb 5Engrossed by Senate - committee substituteMajor
- Feb 5Finance and Appropriations Substitute agreed toMajor
- Feb 5Read second timeMinor
- Feb 4Passed by for the day Block Vote (Voice Vote)
- Feb 4Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A)
- Feb 4Rules suspended
- Feb 3Committee substitute printed 26106635D-S1Major
- Feb 3Reported from Finance and Appropriations with substitute (10-Y 5-N)Minor
- Jan 28Fiscal Impact statement From TAX (1/28/2026 9:12 pm)
- Jan 21Referred to Committee on Finance and AppropriationsMinor
- Jan 21Presented and ordered printed 26104971DIntroduced
Taxes & BudgetGun PolicyPublic Safety