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The State of Colorado has followed California’s radically anti-rights example by enacting unconstitutional new taxes on firearms, parts, and ammunition. This abusive new strategy from these states is dangerous and must be stopped. That is why the Firearms Policy Coalition (FPC) has filed a new Second Amendment lawsuit challenging Colorado’s new tax that targets gun owners and their constitutionally protected rights.

What We’re Working to Achieve

We are working to accomplish two things through this lawsuit:

1) Permanently ending this unconstitutional tax in Colorado; and,

2) Ending similar taxes on guns and ammunition nationwide.

Get in the Fight — Support the Case! Read more

The Second Amendment Foundation (SAF) is calling a decision by Lake County, Ill., Judge Jorge L. Ortiz to allow a wrongful death lawsuit against Smith & Wesson to proceed “outrageous.”

Seven people were killed and dozens more were injured when Robert Crimo III opened fire at a July 4, 2022 parade in Highland Park. He has pleaded guilty in the case and will likely spend the rest of his life in prison. His father also pleaded guilty on seven felony counts of reckless conduct for signing his son’s Illinois Firearm Ownership Identification (FOID) card, according to a report by CBS News.

“Such legal actions are precisely why Congress passed the Protection of Lawful Commerce in Arms Act (PLCAA) back during the George W. Bush administration,” said SAF founder and Executive Vice President Alan M. Gottlieb. “Smith & Wesson is no more responsible for the evil act committed by the Highland Park shooter than a car manufacturer would be if some drunk behind the wheel smashed into a school bus and caused a fatal crash.”

“Smith & Wesson, like any number of other manufacturers in other industries, had absolutely no control over the criminal misuse of their product,” said SAF Executive Director Adam Kraut. “Allowing these types of lawsuits to proceed only invites further litigation against firearms manufacturers to drive them out of business through lawfare. While such an end result may be the desired effect by the anti-gun crowd, it would be detrimental to the exercise of Second Amendment rights and also national defense.”

More than 20 years ago, several cities tried to sue the firearms industry in an effort to hold gun makers and firearms retailers responsible for violent crimes committed by people over whom they had no control. These legal actions were dubbed “junk lawsuits” by the industry, and only succeeded in costing gun companies millions of dollars in legal fees.

“The argument today is essentially the same used almost 25 years ago,” Gottlieb recalled. “They are accusing Smith & Wesson of marketing practices aimed at teens and younger people, in violation of Illinois consumer protection laws, which is nonsense. This legal action appears solely designed to cost the company millions of dollars in an attempt to drive it out of business. We’re aware the plaintiffs have been working with billionaire Michael Bloomberg’s Everytown for Gun Safety, which has previously supported lawsuits in an attempt to bankrupt the firearms industry, thus depriving consumers from purchasing firearms and exercising their rights under the Second Amendment.”

For more information, visit saf.org. Read more

Monday, the National Rifle Association of America (NRA), together with the Firearms Policy Coalition, Second Amendment Foundation, Colorado State Shooting Association, Magnum Shooting Center, and an NRA member, filed a lawsuit challenging Colorado’s 6.5% excise tax on the retail sale of firearms, firearm precursor parts, and ammunition.

Colorado’s tax is set to take effect on April 1, 2025. The tax is levied on vendors, but the amount is passed through to law-abiding Coloradans every time they purchase such constitutionally protected items. The law also imposes burdensome registration and recordkeeping requirements on vendors and subjects them to harsh punishments for violations.

“Colorado’s firearms excise tax is an overt assault on the Second Amendment rights of law-abiding Coloradans and a deliberate attempt to discourage the exercise of constitutionally protected freedoms,” said John Commerford, Executive Director of the NRA Institute for Legislative Action (NRA-ILA). “Recently, anti-gun activists in Colorado have been adopting California’s radical gun control agenda to systematically erode gun rights in the state. We are pleased to join with other Second Amendment advocates in this lawsuit to protect and defend the fundamental right to keep and bear arms.”

The United States Supreme Court recognized long ago that a right to tax is essentially a power to destroy. Thus, the Court has repeatedly held that the exercise of a constitutional right cannot be singled out for special taxation. But Colorado’s law does precisely that, penalizing Coloradans for exercising their constitutional right to keep and bear arms through an infringement-by-taxation scheme. Read more

In November of 2024, Colorado created a 6.5% state excise tax to be paid by vendors on the sale of firearms, ammunition, and firearm precursor parts to consumers located in Colorado. The excise tax does not apply to wholesale sales or sales to peace officers, active-duty U.S. military personnel, and law enforcement. The provisions of “Proposition KK” are codified at Colo. Rev. Stat. § 39-37-101, et seq.

Who Does This Apply To?

For the tax Colorado defines a “vendor” as a person or company doing business as an ammunition vendor, firearms dealer, or firearms manufacturer. All Colorado Vendors must register with the Colorado Department of Revenue by April 1, 2025, and file annual registration renewals. Vendors must keep complete and accurate records to determine their correct tax liability, including itemized invoices of all taxable products sold to Colorado consumers.

Vendors that do not have a location in Colorado must register when annual retail sales into the state exceed $20,000. This includes online sales, catalog sales, etc. If sales in Colorado are $20,000 or less for the prior calendar year, the vendor must register by the 1st of the month 90 days after retail sales exceed $20,000 for the calendar year.

Firearm Ammunition FAQs

Firearm industry vendors must register with the Colorado Department of Revenue by April 1, 2025. Failure to register opens vendors to back payment requirements and potential penalties. Read more