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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 16 - FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX
CHAPTER 3 - Exemptions
Section 36021.

Universal Citation:
CA Rev & Tax Code § 36021 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

36021. (a) There are exempted from the tax imposed by this part, the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition to any active or retired peace officer or any law enforcement agency employing that peace officer.

(b) There are exempted from the tax imposed by this part, the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition by any licensed firearms dealer, firearms manufacturer, or ammunition vendor in any quarterly period in which the total gross receipts from the retail sales of firearms, firearm precursor parts, or ammunition by that licensed firearms dealer, firearms manufacturer, or ammunition vendor is less than five thousand dollars ($5,000).

(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)

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