# C.R.S. § 39-37-104: 39-37-104. Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross

> Colorado · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-104

## Section

- **Citation:** C.R.S. § 39-37-104
- **Heading:** 39-37-104. Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross
- **Jurisdiction:** Colorado
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** CO Code / Title 39 / Article 37 / Part 1 / Section 39-37-104

## Text

39-37-104. Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross taxable sales - tax rate. (1) On and after April 1, 2025, there is levied an excise tax upon every vendor at the rate of six and one-half percent of the net taxable sales from the retail sale in this state of any firearm, firearm precursor part, or ammunition. Every vendor shall pay the tax levied by this section to the executive director in accordance with the provisions of this part 1.

(2) The determination of whether a retail sale occurs in this state is governed by the provisions set forth in section 39-26-104 (3)(a)(I) to (3)(a)(V) and the definitions set forth in section 39-26-104 (3)(d)(I) and (3)(d)(II).

## Nearby sections

- [C.R.S. § 39-37-101 39-37-101. Short title](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-101.md)
- [C.R.S. § 39-37-102 39-37-102. Legislative declaration](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-102.md)
- [C.R.S. § 39-37-103 39-37-103. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-103.md)
- [C.R.S. § 39-37-104 39-37-104. Firearms, firearm precursor parts, and ammunition - excise tax levied upon gross](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-104.md)
- [C.R.S. § 39-37-105 39-37-105. Exemption](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-105.md)
- [C.R.S. § 39-37-106 39-37-106. Administration and enforcement - disputes and refunds - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-106.md)
- [C.R.S. § 39-37-107 39-37-107. Registration required](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-107.md)
- [C.R.S. § 39-37-108 39-37-108. Books and records to be preserved](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-108.md)
- [C.R.S. § 39-37-109 39-37-109. Returns and remittance of tax - civil penalty - rules](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-109.md)
- [C.R.S. § 39-37-110 39-37-110. Distribution of tax collected](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-110.md)
- [C.R.S. § 39-37-111 39-37-111. Prohibited acts - penalties](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-111.md)
- [C.R.S. § 39-37-112 39-37-112. Revenue and spending limitations](https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-112.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CO_T39_A37_P1_S39-37-104. Check the current official text before relying on it. Not legal advice.