California Revenue and Taxation Code § 36001

For purposes of this part: (a) The following terms shall have the same meaning as those terms are defined in Division 2 (commencing with Section 16100) of Title 1 of Part 6 of the Penal Code: “ammunition,” “ammunition vendor,” and “firearm precursor part.” (b) “Department” means the California Department of Tax and Fee Administration. (c) “Firearm” shall have the same meaning as that term is defined in subdivisions (a) and (b) of Section 16520 of the Penal Code. (d) “Firearms manufacturer” means any entity licensed to manufacture firearms pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code that engages in any retail sale of a firearm or firearm precursor part to a consumer in California. (e) “Gross receipts” shall have the same meaning as that term is defined in Section 6012. (f) “Law enforcement agency” means any department or agency of the state or of any county, city, or other political subdivision thereof that employs any peace officer who is authorized to carry a firearm while on duty, or any department or agency of the federal government or a federally recognized Indian tribe with jurisdiction that has tribal land in California that employs any police officer or criminal investigator authorized to carry a firearm while on duty. (g) “Licensed firearms dealer” shall have the same meaning provided in Section 26700 of the Penal Code. (h) “Peace officer” means any person described in Chapter 4.5 (commencing with Section 830) of Title 3 of Part 2 of the Penal Code who is authorized to carry a firearm on duty, or any police officer or criminal investigator employed by the federal government or a federally recognized Indian tribe with jurisdiction that has tribal land in California, who is authorized to carry a firearm while on duty. (i) (1) “Retail sale” shall have the same meaning as that term is defined in Section 6007. (2) (A) For purposes of the excise tax imposed by Section 36011 only, a licensed firearms dealer, firearms manufacturer, or ammunition vendor in this state that transfers physical possession of any firearm, firearm precursor part, or ammunition to a purchaser in this state on behalf of an out-of-state retailer engaged in business in this state shall be deemed the retailer of the firearm, firearm precursor part, or ammunition. (B) As used in this paragraph, the term “retailer engaged in business in this state” has the same meaning as that term is defined in subdivision (c) of Section 6203 and includes, but is not limited to, any retailer that meets the threshold set forth in paragraph (4) of subdivision (c) of Section 6203 by calculating its total combined sales of tangible personal property for delivery in this state pursuant to Section 6044. (C) As used in this paragraph, the term “retailer” has the same meaning as that term is defined by Section 6015. (D) This paragraph shall become operative on October 1, 2025.

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