Firearms tax

AN ACT Relating to imposing a new tax on firearms, firearm parts, 1
and ammunition; amending RCW 82.32.145; adding a new chapter to Title 2
82 RCW; creating a new section; and providing an effective date.3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
NEW SECTION. Sec. 1. Gun violence remains a persistent health 5
and safety threat for people across our state. In Washington, a 6
person is killed by a firearm every 14 hours and nearly half of all 7
suicides are from firearms.8
According to the 2022 national veteran suicide prevention annual 9
report, when it comes to comparing veterans and United States adults 10
who died from suicide in 2020, guns were more commonly involved among 11
veterans, 71 percent, than nonveterans, 50.3 percent. Data from the 12
Washington office of firearm safety and violence prevention show 13
that, in 2021, 69 percent of all firearm-related deaths were 14
suicides. Further, deaths by gun violence is the leading cause in 15
Washington for teens between ages 15 and 19. 16
The legislature intends with this act to impose a sales and use 17
tax on ammunition statewide. The legislature further intends that the 18
revenue from this new sales and use tax will be used to maintain or 19
enhance programs that aim to prevent suicide, reduce firearm-related 20
domestic violence, and support victims services. 21
H-0521.2
HOUSE BILL 1386
State of Washington 69th Legislature 2025 Regular Session
By Representatives Thai, Ryu, Davis, Duerr, Parshley, Peterson, Reed,
Ramel, Gregerson, Doglio, Cortes, Salahuddin, Fosse, Pollet, Hill,
Macri, Scott, and Santos
Read first time 01/20/25. Referred to Committee on Finance.
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NEW SECTION. Sec. 2. (1) There is levied and collected a tax 1
upon each retail sale of a firearm, parts for a firearm, and 2
ammunition at the rate of 11 percent of the selling price.3
(2) This tax is in addition to the federal, state, and local 4
sales and use tax imposed on sales of goods and services under 5
chapters 82.08, 82.12, and 82.14 RCW. 6
(3) The tax imposed under this section does not apply to sales to 7
state, local, or tribal governments for the purposes of supplying law 8
enforcement agencies and tribal law enforcement agencies.9
(4) For the purposes of this section the following definitions 10
apply: 11
(a) "Ammunition" means any projectiles with their fuses, 12
propelling charges, or primers designed to be fired from firearms. 13
"Ammunition" includes any shotgun shell and any rifle, pistol, or 14
revolver cartridge. 15
(b) "Firearm" has the same meaning as in RCW 9.41.010.16
(c) "Law enforcement agency" has the same meaning as in RCW 17
10.116.010. 18
NEW SECTION. Sec. 3. The legislature intends for the revenue 19
generated from the imposition of the tax imposed in section 2 of this 20
act during the 2025-2027 fiscal biennium be appropriated to agencies 21
and programs that are focused on gun violence prevention, including 22
domestic violence prevention, suicide prevention programs, and 23
victims services.24
NEW SECTION. Sec. 4. (1) Except as otherwise provided by law 25
and to the extent not inconsistent with this chapter, chapter 82.32 26
RCW applies to the administration of taxes imposed under this 27
chapter.28
(2) The department may adopt rules for administering the tax 29
under this chapter. 30
Sec. 5. RCW 82.32.145 and 2020 c 301 s 6 are each amended to 31
read as follows: 32
(1) Whenever the department has issued a warrant under RCW 33
82.32.210 for the collection of unpaid trust fund taxes from a 34
limited liability business entity and that business entity has been 35
terminated, dissolved, or abandoned, or is insolvent, the department 36
may pursue collection of the entity's unpaid trust fund taxes, 37
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including penalties and interest on those taxes, against any or all 1
of the responsible individuals. For purposes of this subsection, 2
"insolvent" means the condition that results when the sum of the 3
entity's debts exceeds the fair market value of its assets. The 4
department may presume that an entity is insolvent if the entity 5
refuses to disclose to the department the nature of its assets and 6
liabilities. 7
(2) Personal liability under this section may be imposed for 8
state and local trust fund taxes. 9
(3)(a) For a responsible individual who is the current or a 10
former chief executive or chief financial officer, liability under 11
this section applies regardless of fault or whether the individual 12
was or should have been aware of the unpaid trust fund tax liability 13
of the limited liability business entity. 14
(b) For any other responsible individual, liability under this 15
section applies only if he or she willfully fails to pay or to cause 16
to be paid to the department the trust fund taxes due from the 17
limited liability business entity. 18
(4)(a) Except as provided in this subsection (4)(a), a 19
responsible individual who is the current or a former chief executive 20
or chief financial officer is liable under this section only for 21
trust fund tax liability accrued during the period that he or she was 22
the chief executive or chief financial officer. However, if the 23
responsible individual had the responsibility or duty to remit 24
payment of the limited liability business entity's trust fund taxes 25
to the department during any period of time that the person was not 26
the chief executive or chief financial officer, that individual is 27
also liable for trust fund tax liability that became due during the 28
period that he or she had the duty to remit payment of the limited 29
liability business entity's taxes to the department but was not the 30
chief executive or chief financial officer. 31
(b) All other responsible individuals are liable under this 32
section only for trust fund tax liability that became due during the 33
period he or she had the responsibility or duty to remit payment of 34
the limited liability business entity's taxes to the department.35
(5) Persons described in subsection (3)(b) of this section are 36
exempt from liability under this section in situations where 37
nonpayment of the limited liability business entity's trust fund 38
taxes is due to reasons beyond their control as determined by the 39
department by rule. 40
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(6) Any person having been issued a notice of assessment under 1
this section is entitled to the appeal procedures under RCW 2
82.32.160, 82.32.170, 82.32.180, 82.32.190, and 82.32.200.3
(7) This section does not relieve the limited liability business 4
entity of its trust fund tax liability or otherwise impair other tax 5
collection remedies afforded by law. 6
(8) Collection authority and procedures prescribed in this 7
chapter apply to collections under this section. 8
(9) The definitions in this subsection apply throughout this 9
section unless the context clearly requires otherwise.10
(a) "Chief executive" means: The president of a corporation; or 11
for other entities or organizations other than corporations or if the 12
corporation does not have a president as one of its officers, the 13
highest ranking executive manager or administrator in charge of the 14
management of the company or organization. 15
(b) "Chief financial officer" means: The treasurer of a 16
corporation; or for entities or organizations other than corporations 17
or if a corporation does not have a treasurer as one of its officers, 18
the highest senior manager who is responsible for overseeing the 19
financial activities of the entire company or organization.20
(c) "Limited liability business entity" means a type of business 21
entity that generally shields its owners from personal liability for 22
the debts, obligations, and liabilities of the entity, or a business 23
entity that is managed or owned in whole or in part by an entity that 24
generally shields its owners from personal liability for the debts, 25
obligations, and liabilities of the entity. Limited liability 26
business entities include corporations, limited liability companies, 27
limited liability partnerships, trusts, general partnerships and 28
joint ventures in which one or more of the partners or parties are 29
also limited liability business entities, and limited partnerships in 30
which one or more of the general partners are also limited liability 31
business entities. 32
(d) "Manager" has the same meaning as in RCW 25.15.006.33
(e) "Member" has the same meaning as in RCW 25.15.006, except 34
that the term only includes members of member-managed limited 35
liability companies. 36
(f) "Officer" means any officer or assistant officer of a 37
corporation, including the president, vice president, secretary, and 38
treasurer. 39
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(g)(i) "Responsible individual" includes any current or former 1
officer, manager, member, partner, or trustee of a limited liability 2
business entity with an unpaid tax warrant issued by the department.3
(ii) "Responsible individual" also includes any current or former 4
employee or other individual, but only if the individual had the 5
responsibility or duty to remit payment of the limited liability 6
business entity's unpaid trust fund tax liability reflected in a tax 7
warrant issued by the department. 8
(iii) Whenever any taxpayer has one or more limited liability 9
business entities as a member, manager, or partner, "responsible 10
individual" also includes any current and former officers, members, 11
or managers of the limited liability business entity or entities or 12
of any other limited liability business entity involved directly in 13
the management of the taxpayer. For purposes of this subsection 14
(9)(g)(iii), "taxpayer" means a limited liability business entity 15
with an unpaid tax warrant issued against it by the department.16
(h) "Trust fund taxes" means taxes collected from purchasers and 17
held in trust under RCW 82.08.050, including taxes imposed under RCW 18
82.08.020, 82.08.150, ((and)) 82.51.010, and section 2 of this act.19
(i) "Willfully fails to pay or to cause to be paid" means that 20
the failure was the result of an intentional, conscious, and 21
voluntary course of action. 22
NEW SECTION. Sec. 6. Sections 1 through 4 of this act 23
constitute a new chapter in Title 82 RCW.24
NEW SECTION. Sec. 7. RCW 82.32.805 and 82.32.808 do not apply 25
to this act.26
NEW SECTION. Sec. 8. If any provision of this act or its 27
application to any person or circumstance is held invalid, the 28
remainder of the act or the application of the provision to other 29
persons or circumstances is not affected.30
NEW SECTION. Sec. 9. This act takes effect January 1, 2026.31
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