Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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G

295.0000 GROSS RECEIPTS

Annotation 295.1243

(e) TAXES AND FEES (GOVERNMENTAL)

295.1243 Gun Dealer's Fee. The fee imposed by the Department of Justice for processing Dealer's Record of Sale of Revolver or Pistol (DROS) forms in accordance with section 12076 of the Penal Code is imposed directly on firearms dealers. There is no statutory requirement that the dealers pass on the fee to the gun purchasers, however, a dealer may choose to pass on the fee to the purchaser. If the fee is passed on, it is includable in the firearms dealers' taxable gross receipts. 8/30/82. (Am. 99–2).

(Note: On and after January 1, 1999, the fee imposed by the Department of Justice is imposed directly on the purchaser and, thus, is not included in the measure of tax.)