Virginia · 2027 Regular Session

HB919 Retail Sales and Use Tax; impose firearm and ammunition tax.

Direction

Firearms industry liabilityAI label

Restricts gun access model confidence 80%

Imposes an 11% excise tax on gross receipts of firearms and ammunition manufacturers from sales in Virginia, increasing costs for the industry.

an excise tax is hereby imposed upon firearms and ammunition manufacturers at the rate of 11 percent of the gross receipts from the sale and distribution in the Commonwealth of any firearms or ammunition.

✓ Quote verified word for word in the bill text

Firearms otherAI label

Restricts gun access model confidence 70%

Creates a new tax on firearm and ammunition sales whose revenue is intended for gun violence prevention efforts, which may support further restrictions on firearm access.

It shall be the intent of the General Assembly to utilize proceeds from the tax for gun violence prevention efforts and community safety in the Commonwealth.

✓ Quote verified word for word in the bill text

Filed (completed)
Committee
Passed one chamber
Passed both
Governor
Law

Stage: Committee · step 2 of 6

Last action: 2026-07-21: Continued from last session
Filed: 2026-01-13
Sponsor: Alfonso Lopez D

Read official text (Comm Sub)Legislature page LegiScan

Why the model tagged it this way: The bill imposes a new excise tax specifically on manufacturers' gross receipts from firearm and ammunition sales in Virginia (with an exemption only for sales to law enforcement), which functions as a targeted tax on the firearms industry. This increases financial burdens on manufacturers and dealers, restricting the firearms axis. Revenue is directed to the general fund with legislative intent to fund gun violence prevention, which aligns with restricting firearm access but does not directly enact new restrictions. No other listed topics are substantively addressed.

Related bills

SB763 Retail Sales and Use Tax; definitions, imposes firearm and ammunition tax.Restricts gun access Restricts gun access Passed one chamber
HB21 Firearm industry members; creates standards of responsible conduct, civil liability.Restricts gun access Restricts gun access Law
SB27 Firearm industry members; creates standards of responsible conduct, civil liability.Restricts gun access Restricts gun access Law
SB763 Retail Sales and Use Tax; definitions, imposes firearm and ammunition tax.Restricts gun access Restricts gun access Died (session ended)

Text versions

Introduced 2026-01-13
Comm Sub 2026-02-10
Comm Sub 2026-02-10
Comm Sub 2026-02-12

History (16 actions)

Date	Chamber	Action
2026-07-21	H	Continued from last session
2026-02-16	H	Continued pursuant to House Rule 22 to 2027 in Finance
2026-02-16	H	Rereferred to Finance
2026-02-16	H	Motion to rerefer to Finance agreed to
2026-02-13	H	Read first time
2026-02-12	H	Committee substitute printed 26107624D-H1
2026-02-11	H	Incorporates HB1094 (Laufer)
2026-02-11	H	Reported from Finance with substitute (14-Y 7-N)
2026-02-10	H	Subcommittee recommends reporting with substitute (5-Y 4-N)
2026-02-10	H	Reconsidered by Finance (Voice Vote)
2026-02-10	H	Subcommittee recommends reporting with substitute (7-Y 2-N)
2026-02-10	H	House subcommittee offered
2026-02-06	H	Assigned HFIN sub: Subcommittee #2
2026-02-01	H	Fiscal Impact statement From TAX (2/1/2026 2:11 pm)
2026-01-13	H	Referred to Committee on Finance
2026-01-13	H	Prefiled and ordered printed; Offered 01-14-2026 26102202D