Gun Rights Group Sues California Over 11% Firearms and Ammunition Tax

The Second Amendment Foundation argues the tax unconstitutionally targets a civil right.

Apr. 10, 2026 at 9:35pm

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A close-up view of a handgun resting on a wooden counter in a dimly lit gun shop, with warm, diagonal sunlight and deep shadows creating a cinematic, nostalgic mood.A legal challenge to California's new firearms tax could determine the limits of how states can target the exercise of constitutional rights.Today in Sacramento

The Second Amendment Foundation (SAF) has filed a motion for summary judgment against California's 11% excise tax on firearms, firearm parts, and ammunition, claiming the tax unconstitutionally singles out the exercise of a fundamental civil right. SAF filed the motion alongside two firearms dealers who have remitted hundreds of thousands of dollars in tax payments since the law took effect in July 2024.

Why it matters

The case could set an important precedent on whether states can impose special taxes on the exercise of constitutional rights. If the tax is upheld, it could open the door for unlimited tax increases on firearms and other civil liberties.

The details

California enacted the 11% excise tax through Assembly Bill 28 in September 2023, with proceeds funding gun violence prevention programs. The plaintiffs, Poway Weapons & Gear and Sacramento Gun Range, have sought refunds for the tax payments, which were denied by the state. SAF's motion argues that purchasing firearms is protected by the Second Amendment, drawing parallels to First Amendment tax cases where the Supreme Court has struck down taxes targeting newspapers and religious activity.

  • California's 11% firearms and ammunition tax took effect on July 1, 2024.
  • The plaintiffs filed the lawsuit in August 2025 after exhausting administrative remedies.
  • The hearing on SAF's motion for summary judgment is scheduled for August 25, 2026.

The players

Second Amendment Foundation

A nonprofit organization that advocates for gun rights and has filed numerous lawsuits challenging firearms regulations.

Poway Weapons & Gear

A firearms dealer that has remitted significant tax payments to California since the law took effect.

Sacramento Gun Range

A firearms dealer that has remitted significant tax payments to California since the law took effect.

California Department of Tax and Fee Administration

The state agency that denied the plaintiffs' requests for tax refunds.

Judge Christopher E. Krueger

The judge presiding over the case in Sacramento Superior Court.

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What’s next

The judge in the case will decide on August 25, 2026 whether to grant SAF's motion for summary judgment against the 11% firearms and ammunition tax.

The takeaway

This case highlights the ongoing legal battles over the extent to which states can impose taxes and regulations on the exercise of constitutional rights, particularly the Second Amendment. The outcome could set an important precedent for how far governments can go in singling out specific civil liberties for special treatment.