Maryland SB118 establishes a tax on firearm, firearm accessory, and ammunition sales, with revenue directed to violence prevention programs.
Maryland SB118, the Comprehensive Community Safety Funding Act, creates a tax on gross receipts from the sale of firearms, firearm accessories, and ammunition. The tax applies to federally licensed dealers selling within the state or to Maryland residents from outside the state. Exemptions include sales to law enforcement agencies, the armed forces, and sales made in person in another state.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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