New Jersey S 2306: Concerns regulation of solid waste, hazardous waste, and soil and debris recycling industries.*

Bill Text

S2306 

SENATE, No. 2306 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Senator JOHN F. MCKEON

District 27 (Essex and Passaic)

SYNOPSIS

���� Imposes gross receipts tax on firearms and firearms 
ammunition.

CURRENT VERSION OF TEXT 

���� Introduced Pending Technical Review by Legislative 
Counsel.

�� 

An Act imposing a gross receipts tax on retail sales of 
firearms and firearms ammunition in this State, supplementing Title 54 of the 
Revised Statutes.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� a.� (1)� There is 
imposed on each person making retail sales of firearms or firearms ammunition a 
tax at the rate of 2.5 percent of the gross receipts from retail sales of 
firearms in this State and a tax at the rate of 10 percent of the gross 
receipts from retail sales of firearms ammunition in this State. 

���� (2)�� Gross receipts from the 
retail sales of firearms and firearms ammunition in this State shall not 
include receipts from retail sales of firearms or firearms ammunition that the 
seller delivers to a common carrier for delivery outside this State, places in 
the United States mail or parcel post directed to the purchaser outside this 
State, or delivers to the purchaser outside this State by means of the seller�s 
own delivery vehicles. 

���� b.��� Gross receipts from 
retail sales of firearms and firearms ammunition in this State shall not 
include receipts from retails sales of firearms and firearms ammunition to the 
United States of America or any of its agencies and instrumentalities, or to 
this State, or any of its agencies, instrumentalities, public authorities, 
public corporations, including a public corporation created pursuant to 
agreement or compact with another state, or political subdivisions.� 

���� c.���� As used in this 
section:

���� �Firearms� means weapons that 
expel a projectile with potentially lethal force via the action of an explosive 
or other form of combustion, which weapons are capable of being transported and 
fired by a person. 

���� �Firearms ammunition� means 
self-contained cartridges or shotgun shells and their components sold for use 
in loading firearms ammunition, including, but not limited to, primers, 
bullets, shot, slugs, missiles or other projectiles, casings, shells and hulls, 
black powder, smokeless powder and other propellants, and other products 
incorporated in firearms cartridges and shells or used in muzzle loads, such as 
wads and sealants. 

���� Other terms have the meaning 
given those terms pursuant to the �Sales and Use Tax Act,� P.L.1966, c.30 
(C.54:32B-1 et seq.). 

���� d.��� The Director of the 
Division of Taxation in the Department of the Treasury shall collect and 
administer the tax imposed pursuant to this section. In carrying out the 
provisions of this section, the director shall have all of the powers and 
authority granted in P.L.1966, c.30 (C.54:32B-1 et seq.) The tax shall be 
reported and paid to the director on a monthly basis in a manner to be 
prescribed by the director.

���� e.���� The tax imposed 
pursuant to this section shall be governed by the provisions of the State 
Uniform Tax Procedure law, R.S.54:48-1 et seq.

���� f.���� Notwithstanding any 
provision of the �Administrative Procedure Act,� P.L.1968, c.410 (C.52:14B-1 et 
seq.) to the contrary, the director may adopt immediately upon filing with the 
Office of Administrative Law such regulations as the director deems necessary 
to implement the provisions of this section, which regulations shall be 
effective for a period not to exceed 360 days following the effective date of 
P.L.� , c.� (C.�� ) (pending before the Legislature as this bill) and may 
thereafter be amended, adopted, or readopted by the director in accordance with 
the requirements of P.L.1968, c. 410 (C.52:14B-1 et seq.).

���� 2.��� This act shall take 
effect immediately and apply to gross receipts from sales made beginning on or 
after the first day of the first calendar quarter beginning at least 30 days 
after the date of enactment.

STATEMENT

���� This bill imposes on a person 
making retail sales of firearms or ammunition in this State: a 2.5 percent tax 
on gross receipts from retail sales of firearms, and a 10 percent tax on gross 
receipts from retail sales of firearms ammunition.� Sales to agencies of 
federal, State, or local government are exempt from the taxes imposed by the 
bill.

���� The bill defines �firearms� as 
any weapons that expel a projectile with potentially lethal force via the 
action of an explosive or other form of combustion, which weapons are capable 
of being transported and fired by a person.� �Firearms ammunition� is defined 
as self-contained cartridges or shotgun shells and their components sold for 
use in loading firearms ammunition, including, but not limited to, primers, 
bullets, shot, slugs, missiles or other projectiles, cas