Retail Sales and Use Tax; imposes firearm suppressor tax.

Firearms Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Keys-Gamarra
Last action: 2026-02-18
Official status: Failed
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Firearm Suppressor Tax

This bill adds a new tax on the sale of firearm suppressors in Virginia.

What This Bill Does

Adds a $500 tax for each retail sale of a firearm suppressor by dealers in firearms.
Exempts sales to federal, state, or local agencies and law enforcement officers from this tax.
Requires that the money collected from this tax goes into Virginia's general fund.

Who It Names or Affects

Dealers who sell firearm suppressors
People buying firearm suppressors for personal use

Terms To Know

Firearm suppressor: A device that reduces the noise made when a gun is fired.
Dealer in firearms: Someone who sells guns and related items.

Limits and Unknowns

The bill does not specify how the tax will be enforced or collected.
It's unclear what happens if a dealer fails to pay the tax on time.

Bill History

2026-02-18 House
Left in Committee Education
2026-02-18 House
Left in Finance
2026-02-10 Subcommittee #2
Subcommittee recommends laying on the table (10-Y 0-N)
2026-02-06 Subcommittee #2
Assigned HFIN sub: Subcommittee #2
2026-02-01 House
Fiscal Impact statement From TAX (2/1/2026 2:32 pm)
2026-01-07 House
Prefiled and ordered printed; Offered 01-14-2026 26103948D
2026-01-07 Finance
Referred to Committee on Finance

Official Summary Text

Retail sales and use tax; firearm suppressor tax.
Imposes a firearm suppressor tax equal to $500 per retail sale of any firearm suppressor by a dealer in firearms. The bill provides that the revenue from such tax shall be deposited in the general fund.

Current Bill Text

Read the full stored bill text

A BILL to amend the Code of Virginia by adding in Title 58.1 a chapter numbered 6.3, consisting of sections numbered
58.1-663
,
58.1-664
, and
58.1-665
, relating to retail sales and use tax; firearm suppressor tax.
Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Title 58.1 a chapter numbered 6.3, consisting of sections numbered
58.1-663
,
58.1-664
, and
58.1-665
, as follows:
CHAPTER 6.3.
FIREARM SUPPRESSOR TAX.
§
58.1-663
. Definitions.
As used in this chapter, unless the context requires a different meaning:
"Dealer in firearms" means the same as such term is defined in §
54.1-4200
.
"Firearm" means any assault firearm, firearm, or handgun, as such terms are defined in §
18.2-308.2:2
. "Firearm" does not include any antique firearm or curios or relics, as such terms are defined in §
18.2-308.2:2
.
"Firearm suppressor" means any device or combination of parts designed to silence, muffle, or diminish the report of a firearm.
"Law-enforcement officer" means the same as that term is defined in §
9.1-101
.
§
58.1-664
. Firearm suppressor tax.
A. In addition to all other taxes and fees of every kind now imposed by law, beginning on July 1, 2026, an excise tax is hereby imposed upon dealers in firearms at the rate of $500 per retail sale in the Commonwealth of any firearm suppressor. No discount under §
58.1-622
shall be allowed for the fee imposed under this chapter.
B. The tax imposed by this chapter shall not apply to the retail sale of any firearm suppressor to any federal, state, or local agency or to a law-enforcement officer for use in the normal course of his employment.
C. The Department shall distribute the proceeds received from the tax imposed by this chapter to the general fund.
§
58.1-665
. Provisions of Chapter 6 to apply, mutatis mutandis.
The Department shall administer the collection of this tax in accordance with the provisions of Chapter 6 (§
58.1-600
et seq.), mutatis mutandis, except as herein provided.