2004 Regular Session

SENATE BILL 927

File Code: Taxes - Miscellaneous
Sponsored By:
Senator Garagiola
Entitled:
Assault Weapon User Fee

Synopsis:

Imposing a tax on the sale of an assault weapon in the State; establishing the rate of the assault weapon tax at 10% of the taxable price of the assault weapon; including the assault weapon tax under the administration of the sales and use tax; exempting from the tax sales of assault weapons to police forces and other governmental agencies; requiring assault weapons dealers to file specified returns; etc.

History by Legislative Date

Senate Action
3/8
First Reading Senate Rules
House Action
No Action
Bill indexed under the following Subjects:
ADMINISTRATIVE AGENCIES -see also- ELECTRONIC GOVERNMENT
DEALERS -see also- MOTOR VEHICLE DEALERS AND SALESMEN
EXEMPTIONS
GUNS
LAW ENFORCEMENT -see also- STATE POLICE, DEPARTMENT OF
REPORTS
REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.
SALES AND USE TAX
STATE POLICE, DEPARTMENT OF
TAX CREDITS -see also- CIRCUIT BREAKER
WEAPONS -see also- GUNS
Bill affects the following Statutes:
Tax - General
( 1-101 , 11-101 , 11-1B-01 , 11-1B-02 , 11-1B-03 , 11-1B-04 , 11-1B-05 , 11-501 , 11-502 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Not available at this time
Amendments: None offered