Registration
Retail vendors of firearms, firearm precursor parts, and ammunition are required to register with the Department of Revenue as a vendor. A vendor must be registered for each location that makes retail sales of firearms, firearm precursor parts or ammunition. Registration is free.
To register with the Department of Revenue, submit form CR 0100. More registration options will be available by March 1, 2025.
After a registration application is approved, registration is valid until December 31 of the next odd-numbered year following the date of the registration unless sooner canceled or revoked. Each vendor must renew the registration every 2 years, on or before January 1 of each even-numbered year if the vendor remains in retail business.
It is unlawful for any person to engage in the business of a firearms dealer, firearms manufacturer, or ammunition vendor in the state without first having registered as a vendor with the Department of Revenue.
Making sales of firearms, firearm precursor parts, or ammunition without first registering with the Department of Revenue is a petty criminal offense and is subject to a civil penalty of $50.00 per day, up to $1,000.00.
The Department of Revenue may revoke a vendor's registration, after reasonable notice and a hearing, upon a finding that the vendor has violated a provision of the excise tax. A vendor's false or fraudulent return or state