Firearms and Ammunition Tax

Beginning Jan. 1, 2016, the City of Seattle will impose 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. These taxpayers selling firearms or ammunition at retail should receive their first firearms and ammunitions tax form around the end of March 2016. 

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. These taxpayers selling firearms or ammunitions at retail should receive their first firearms and ammunitions tax form at the end of December 2016.

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 firearmsTax rate
Each firearm sold at retail $25
Retail sale of ammunitionTax rate per round
.22 caliber or less sold at retail $0.02
All other ammunition sold at retail $0.05