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 outlines specific definitions for "ammunition" and "firearm," and clarifies that the tax will not apply to sales made to state, local, or tribal governments for law enforcement purposes.

Additionally, the bill amends existing law regarding the collection of unpaid trust fund taxes from limited liability business entities, incorporating the new tax on firearms and ammunition into the definition of "trust fund taxes." It establishes that the tax will be administered under the existing framework of chapter 82.32 RCW, with provisions for rule adoption by the department. The act is set to take effect on January 1, 2026, and includes a severability clause to ensure that if any part of the act is deemed invalid, the remainder will still be enforceable.

Statutes affected:
Original Bill: 82.32.145