Firearms and Ammunition Tax
Beginning Jan. 1, 2016, the City of Seattle imposed a firearms and ammunition tax. View Ordinance 124833.
The tax is imposed on every person conducting retail sales of firearms or ammunition in the city of Seattle. As with other Seattle business taxes, the tax is imposed on persons who are engaging in business in the city. Examples include, but are not limited to: having a store, coming into the city to sell goods and services, delivering goods in the seller's own vehicle, etc. More information about engaging in business in the city can be found by reviewing Seattle Rule 5-043.
Quarterly Filing – Taxpayers filing and paying their business license taxes on a quarterly basis will file and pay the firearms and ammunition tax on a quarterly basis.
Annual Filing – Taxpayers filing and paying their business license taxes on an annual basis will file and pay the firearms and ammunition tax on an annual basis.
If you are a business that sells firearms or ammunitions at retail and do not receive a firearms and ammunitions tax form, please contact the City of Seattle at (206) 684-8484 and a representative will provide you with a form.
| Retail sale of firearms | Tax rate |
|---|---|
| Each firearm sold at retail | $25 |
| Retail sale of ammunition | Tax rate per round |
| .22 caliber or less sold at retail | $0.02 |
| All other ammunition sold at retail | $0.05 |
Exemptions, per SMC 5.50.060
1) A person who sells no more than one firearm within the City in any quarterly tax reporting period is exempt from the tax on the business of making retail sales of firearms for that period.
2) A person who sells fewer than 50 rounds of ammunition within the City in any quarterly tax reporting period is exempt from the tax on the business of making retail sales of ammunition for that period.
3) A licensed dealer is exempt from the tax for retail sales of firearms in which the licensed dealer's only role is to facilitate sales of firearms between two unlicensed persons by conducting background checks under chapter 9.41 RCW.
Deductions, per SMC 5.50.050
The taxpayer may deduct from the measure of the tax all firearms or ammunition:
1) that the taxpayer delivers to the buyer or the buyer's representative at a location outside the State of Washington;
2) that the taxpayer sells to an office, division, or agency of the United States, or the State of Washington or any of its municipal corporations; and
3) that the taxpayer may deduct from the measure of the tax all antique firearms.