HB919 • 2026

Retail Sales and Use Tax; impose firearm and ammunition tax.

<p class=ldtitle>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 through 58.1-666, relating to retail sales and use tax; firearm and ammunition tax.</p>

Firearms Taxes

Enacted

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

Sponsor: Lopez
Last action: 2026-02-16
Official status: Continued
Effective date: Not listed

Plain English Breakdown

The bill summary does not specify how the funds will be used, only that it is intended for gun violence prevention efforts and community safety.

Firearm and Ammunition Tax in Virginia

This bill imposes a new tax equal to 11% of gross receipts from the sale of firearms or ammunition by dealers, manufacturers, or vendors in Virginia.

What This Bill Does

Imposes an excise tax of 11 percent on the gross receipts from the retail sale of any firearm or ammunition by dealers, manufacturers, or vendors.
Exempts federal, state, and local law enforcement agencies from paying this tax when they purchase firearms or ammunition.

Who It Names or Affects

People who sell firearms and ammunition
Firearms manufacturers and vendors

Terms To Know

Gross receipts: The total amount of money a business earns from selling products before any expenses are subtracted.
Excise tax: A special tax on specific goods or activities, like buying alcohol or cigarettes.

Limits and Unknowns

The bill does not specify how the money will be used exactly.
It is unclear what happens if someone tries to avoid paying this new tax.

Bill History

2026-02-16 House
Continued pursuant to House Rule 22 to 2027 in Finance
2026-02-16 House
Motion to rerefer to Finance agreed to
2026-02-16 Finance
Rereferred to Finance
2026-02-13 House
Read first time
2026-02-12 Finance
Committee substitute printed 26107624D-H1
2026-02-11 Finance
Reported from Finance with substitute (14-Y 7-N)
2026-02-11 House
Incorporates HB1094 (Laufer)
2026-02-10 Subcommittee #2
Subcommittee recommends reporting with substitute (7-Y 2-N)
2026-02-10 Subcommittee #2
Reconsidered by Finance (Voice Vote)
2026-02-10 Subcommittee #2
Subcommittee recommends reporting with substitute (5-Y 4-N)
2026-02-10 Subcommittee #2
House subcommittee offered
2026-02-06 Subcommittee #2
Assigned HFIN sub: Subcommittee #2
2026-02-01 House
Fiscal Impact statement From TAX (2/1/2026 2:11 pm)
2026-01-13 House
Prefiled and ordered printed; Offered 01-14-2026 26102202D
2026-01-13 Finance
Referred to Committee on Finance

Official Summary Text

Firearm and ammunition tax.
Imposes a firearm and ammunition tax equal to 11 percent of the gross receipts from the retail sale of any firearm or ammunition by a dealer in firearms, firearms manufacturer, or ammunition vendor, as such terms are defined in the bill. The bill provides that proceeds from such tax shall be distributed to the Virginia Gun Violence Intervention and Prevention Fund.

Current Bill Text

Read the full stored bill text

HOUSE BILL NO. 919

AMENDMENT IN THE NATURE OF A SUBSTITUTE

(Proposed by the House Committee on Finance

on February 11, 2026)

(Patron Prior to Substitute--Delegates Lopez and Laufer [HB1094])

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
through
58.1-666
, relating to retail sales and use tax; firearm and ammunition 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
through
58.1-666
, as follows:

CHAPTER

6.3
.

FIREARM AND AMMUNITION TAX
.

58.1-663
. Definitions.

As used in this chapter, unless the context requires a different meaning:

"Firearm" means any assault firearm, firearm, or handgun, as such terms are defined in §
18.2-308.2:2
. "Firearm"
doe
s not include any antique firearm or curios or relics, as such terms are defined in §
18.2-308.2:2
.

"
Firearm
s
and ammunition
manufacturer
"
means any entity licensed to manufacture firearms
or ammunition
pursuant to
18 U.S.C
.
§ 923
.

"
Gross receipts
"
means the same as
that
term is defined in §
58.1-3700.1
.

§
58.1-664
. Firearm and ammunition t
ax.

A.
In
addition to all other taxes and fees of every kind now imposed by law
, beginning on J
uly
1, 202
7
,
an excise tax is hereby imposed upon firearm
s

and
ammunition manufacturers
at the rate of 11 percent of the gross receipts from the sale
and distribution
in the Commonwealth of any firearm
s
or ammunition.
No discount under §
58.1-622
shall be allowed for the
tax
imposed under this chapter.

The tax imposed by this chapter shall not apply to
the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition to
any federal, state, or local law-enforcement
agency
.

§
58.1-665
. Disposition of revenue;
intent for use
.

The
Department shall distribute the proceeds received from the
tax imposed by this chapter to
the general fund. It shall be the intent of the General Assembly
to utilize proceeds from the tax for gun violence prevention efforts and community safety in the Commonwealth
.

§
58.1-666
. Provisions of Chapter 6 of this title to apply, mutatis mutandis.

The Department shall administer the collection of th
e
tax
imposed by this chapter
in accordance with the provisions of Chapter 6 (§
58.1-600
et seq.), mutatis mutandis
, except as herein provided.

2. That the provisions of this act shall become effective on July 1, 2027.