# Plain Language Summary: No User Fees for Gun Owners Act

This bill would prevent states and local governments from charging special taxes, fees, or requiring insurance specifically for gun and ammunition ownership. Right now, some states and cities have considered or implemented extra charges on firearms and ammunition beyond regular sales tax—things like special licensing fees, ammunition taxes, or requirements to carry liability insurance as a condition of owning a gun. This bill would make all of those illegal at the state and local level.

The one exception is regular sales tax. States could still charge the same general sales tax on guns and ammunition that they charge on other products like electronics or clothing. So if your state has a 7% sales tax on everything, they could apply that 7% to a firearm purchase. But they couldn't add an extra 10% "gun tax" on top of that, and they couldn't require you to buy insurance before you're allowed to own a gun.

The bill applies to any stage of gun ownership—whether you're buying a new firearm, transferring one to someone else, or just keeping one you already own. It also covers ammunition. Essentially, it's saying that states and cities can't use special fees or insurance requirements as a way to discourage or restrict gun ownership, though they can still apply whatever general taxes apply to all products in their area.

No User Fees for Gun Owners Act

Jackson, Ronny

No User Fees for Gun Owners Act This bill prohibits a state or local government from imposing any insurance requirement, tax, user fee, or similar charge as a condition of the manufacture importation, acquisition, transfer, or continued ownership of a firearm or ammunition, with the exception of a proportionate sales tax. The bill imposes the same prohibition under the Internal Revenue Code for firearms, pistols, or revolvers, but allows for the assessment of a proportionate sales tax.