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 US military personnel are exempt from the tax.
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 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.
Information about the house bill that enacted this tax may be found at the Colorado General Assembly website, leg.colorado.govbills/hb24-1349.