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Firearms & Ammunition Tax Definitions

Firearms & Ammunition Tax Definitions

Ammunition: Defined in Colorado Revised Statutes § 39-37-103 (1) to mean ammunition or cartridge cases, primers, bullets, or propellant powder designed for use in any firearm.  

Firearm or gun: Defined in Colorado Revised Statutes § 39-37-103 (6) to mean a firearm as defined in Colorado Revised Statutes § 18-12-101 (1)(b.7) and any instrument or device described in Colorado Revised Statutes § 18-1-901 (3)(h) or 18-12-506 (2). 
 

  • Colorado Revised Statutes § 18-12-101 (1)(b.7) defines “firearm” to mean any weapon, including a starter gun, that can, is designed to, or may readily be converted to expel a projectile by the action of an explosive; the frame or receiver of a firearm; or a firearm silencer. ”Firearm“ does not include an antique firearm, as defined in 18 U.S.C. sec. 921 (a)(16). In the case of a licensed collector, ”firearm“ means only curios and relics. “Firearm” includes a weapons parts kit that is designed to or may readily be completed, assembled, restored, or otherwise converted to expel a projectile by the action of an explosive. ”Firearm“ does not include a weapon, including a weapons parts kit, in which the frame or receiver of the firearm, as defined in Colorado Revised Statutes § 18-12-101 (1)(c.5), or the weapon, is destroyed.
     
  • Colorado Revised Statutes § 18-1-901 (3)(h) and 18-12-506 (2) define “firearm” to mean any handgun, automatic, revolver, pistol, rifle, shotgun, or other instrument or device capable or intended to be capable of discharging bullets, cartridges, or other explosive charges.

Firearm precursor parts and gun precursor parts: Defined in Colorado Revised Statutes § 39-37-103 (7) to mean:
 

  • An unfinished frame or receiver as defined in Colorado Revised Statutes § 18-12-101 (1)(l) (Any forging, casting, printing, extrusion, machined body, or similar article that has reached a stage in manufacture when it may readily be completed, assembled, or converted to be used as the frame or receiver of a functional firearm; or that is marketed or sold to the public to become or be used as the frame or receiver of a functional firearm once completed, assembled, or converted).
     
  • A fire control component as defined in Colorado Revised Statutes § 18-12-101 (1)(c.3) (A component necessary for the firearm to initiate, complete, or continue the firing sequence, including any of the following: Hammer, bolt, bolt carrier, breechblock, cylinder, trigger mechanism, firing pin, striker, or slide rails.
     
  • A device marketed or sold to the public that is designed or adapted to be inserted into, affixed into, or used in conjunction with a firearm if the device is reasonably designed or intended to be used to increase a firearm’s rate of fire, concealability, magazine capacity, or destructive capacity, or if the device is reasonably designed or intended to be used to increase a firearm’s stability and handling when the firearm is repeatedly fired.
     
  • Any machine or device that is marketed or sold to the public that is reasonably designed or intended to be used to manufacture or produce a firearm.