2007 Regular Session


File Code: Taxes - Sales and Use
Sponsored By:
Delegates Rice, Ali, Feldman, Gutierrez, Hucker, Ivey, Manno, Montgomery, and Taylor
Assault Weapon Tax


Imposing a tax on the sale of an assault weapon in the State; establishing the rate of the assault weapon tax at 10% of the taxable price of the assault weapon; distributing the revenues from the tax to a special fund, 80% to be used for education aid and 20% to be used for victim services; including the assault weapon tax under the administration of the sales and use tax; exempting from the tax sales of assault weapons to police forces and other governmental agencies; requiring assault weapons dealers to file specified returns; etc.

History by Legislative and Calendar Date

House Action
First Reading Ways and Means
Hearing 3/14 at 1:00 p.m.
Senate Action
No Action

Sponsored by:

Delegate Craig L. Rice, District 15
Delegate Saqib Ali, District 39
Delegate Brian J. Feldman, District 15
Delegate Ana Sol Gutierrez, District 18
Delegate Tom Hucker, District 20
Delegate Jolene Ivey, District 47
Delegate Roger Manno, District 19
Delegate Karen S. Montgomery, District 14
Delegate Herman L. Taylor, Jr., District 14

Bill indexed under the following Subjects:

Dealers -see also- Motor Vehicle Dealers and Salesmen
Law Enforcement -see also- State Police, Department of
Public Schools
Records -see also- Land Records; Vital Records
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Sales and Use Tax
State Aid
State Police, Department of
Tax Credits -see also- Circuit Breaker
Victims -see also- Criminal Injuries Compensation
Weapons -see also- Guns

Bill affects the following Statutes:

Tax - General
( 1-101 , 2-1303 , 11-101 , 11-1B-01 , 11-1B-02 , 11-1B-03 , 11-1B-04 , 11-1B-05 , 11-501 , 11-502 )


Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered