This bill aims to address gun violence in Washington State by imposing a new sales and use tax on firearms, firearm parts, and ammunition at a rate of 11 percent. The revenue generated from this tax is intended to support programs focused on preventing suicide, reducing firearm-related domestic violence, and providing victim services. The bill highlights the alarming statistics surrounding gun violence, including the frequency of firearm-related deaths and the significant role of firearms in veteran suicides.

In addition to establishing the new tax, the bill amends existing law regarding the collection of unpaid trust fund taxes from limited liability business entities, specifically including the new tax on firearms and ammunition as part of the trust fund taxes. The bill also clarifies definitions related to firearms and law enforcement agencies, and it outlines the administration of the new tax under existing tax laws. The act is set to take effect on January 1, 2026.

Statutes affected:
Original Bill: 82.32.145