Imposes an excise tax on the sales of firearms, major components of firearms, and ammunition; establishes the gun violence prevention and school.

New York S05813 imposes an excise tax on the gross receipts from the sales of firearms, major components of firearms, and ammunition. The tax applies to licensed dealers in firearms, firearms manufacturers, and sellers of ammunition. Exemptions include sales to active or retired peace officers, law enforcement agencies, and federal or tribal law enforcement. The bill establishes the gun violence prevention and school safety fund, which will receive revenues from the tax.

Imposes an excise tax on the sales of firearms, major components of firearms, and ammunition; establishes the gun violence prevention and school.

New York S05813 imposes an excise tax on the gross receipts from the sales of firearms, major components of firearms, and ammunition. The tax applies to licensed dealers in firearms, firearms manufacturers, and sellers of ammunition. Exemptions include sales to active or retired peace officers, law enforcement agencies, and federal or tribal law enforcement. The bill establishes the gun violence prevention and school safety fund, which will receive revenues from the tax.