About the Firearms & Ammunition Tax
As of April 1, 2025, Colorado levies a 6.5% excise tax on a vendor's net taxable sales of firearms, firearm precursor parts, and ammunition sold in Colorado. Sales to peace officers, law enforcement agencies, and active duty members of the US Armed Forces are exempt from the tax. See form DR 7612 for instructions about documenting. exempt sales.
Retail vendors of firearms, firearm precursor parts, and ammunition are required to file a monthly Firearms & Ammunition Tax Return and remit the excise tax due on the vendor's net taxable sales of firearms, firearm precursor parts, and ammunition in the state.
Vendors that do not maintain a location in Colorado and make $20,000 or less in retail sales of firearms, firearm precursor parts, or ammunition in Colorado in the previous calendar year are not required to file or pay the tax until the vendor's retail sales exceed $20,000 in the current calendar year.
Event Organizers
Information for event organizers and others who would like easy-to-distribute information on the firearms and ammunition excise tax can be found in the Firearms & Ammunition Excise Tax General Information leaflet.
The passage of House Bill 24-1349 and voter approval of Proposition KK in the November 2024 general election established the firearms & ammunition tax. Information about this bill that enacted this tax may be found at the Colorado General Assembly website, leg.colorado.gov/bills/hb24-1349.