New York 2025-2026 Regular Session

New York Assembly Bill A10536

Introduced
3/6/26  

Caption

Imposes an excise tax on the gross receipts of the sales of firearms, major components of firearms and ammunition; establishes the gun violence prevention and school safety fund.

Impact

A significant aspect of A10536 is the establishment of the 'Gun Violence Prevention and School Safety Fund,' which will utilize the tax revenue to enhance school safety, support gun relinquishment programs, improve firearm-related investigations, and promote community engagement strategies addressing gun violence. This fund is intended not only to mitigate the risks associated with gun violence but also to directly support local communities and educational institutions in enhancing safety measures.

Summary

Bill A10536 proposes the imposition of an excise tax on the gross receipts from the retail sales of firearms, major components of firearms, and ammunition within New York State. Beginning on July 1, 2026, the tax rate is set at eleven percent. The bill aims to create a new mechanism for revenue generation that directly correlates with firearm sales, thereby integrating these finances into state funds dedicated to specific public safety initiatives. Notably, there are provisions preventing taxation for active and retired peace officers as well as for sales that do not exceed a certain financial threshold over any given period.

Contention

There are multiple points of contention surrounding A10536. Supporters argue that the tax could generate critical resources for addressing gun violence and that it would enhance public safety initiatives. In contrast, opponents may view this as an additional burden on lawful businesses and could raise concerns regarding the potential impacts on the rights of gun owners and the operational difficulties it may present for retailers. Furthermore, implications regarding the regulatory framework surrounding firearm sales and the management of taxation and registration processes also highlight potential disputes.

Enforcement

The bill also emphasizes a robust administrative structure to ensure compliance from sellers of firearms and ammunition. This includes provisions for registration and enforcement, stipulating that failure to comply could result in revocation of licenses. Consequently, A10536 seeks not only to enact fiscal policy but to reinforce accountability and transparency within the firearms market.

Companion Bills

NY S05813

Same As Imposes an excise tax on the gross receipts of the sales of firearms, major components of firearms and ammunition; establishes the gun violence prevention and school safety fund.

Previously Filed As

NY S05813

Imposes an excise tax on the gross receipts of the sales of firearms, major components of firearms and ammunition; establishes the gun violence prevention and school safety fund.

NY S2306

Imposes gross receipts tax on firearms and firearms ammunition.

NY SB1286

Relating to the imposition of a sales tax on ammunition, firearms, and firearm accessories to provide funding for the family violence program in the Health and Human Services Commission.

NY SB209

Providing a sales tax exemption for sales of firearms, firearm accessories, ammunition, firearm safes and firearm safety devices.

NY HB2028

Revenue and taxation; sales tax exemptions; gun safe; firearm ammunition; firearms; effective date.

NY HB2028

Revenue and taxation; sales tax exemptions; gun safe; firearm ammunition; firearms; effective date.

NY HB937

Sales and Use Tax - Firearms, Firearm Accessories, and Ammunition - Rate Alteration

NY SB59

Exempt firearms and ammunition from sales and use tax

NY HF541

A bill for an act creating a sales tax exemption period for firearms, firearm accessories, ammunition, and gun safes.

NY SB81

Prohibit the use of a firearms code for transactions involving firearms, accessories, components, and ammunition and to provide a civil penalty therefor.

Similar Bills

No similar bills found.