Ammo Tax (10 cent tax/box)

We have 20,000+ laws and regulations to be concerned with - most in possible derivation of the Second Amendment

Moderators: SomeGuy, tjbert47

Ammo Tax (10 cent tax/box)

Postby tdfirearms » Mon Sep 13, 2010 6:54 pm

Since I buy my ammo online, do I need to pay the tax on the ammo? What happens if the ammo boxes don't have the stamp and they are seen by law enforcement or a game warden? Probably will not happen, but in my job I can not have ANYTHING on my record. I don't mind this tax because it goes directly to TWRA for their expenses.
Posts: 44
Joined: Tue Jun 23, 2009 2:23 pm

Re: Ammo Tax (10 cent tax/box)

Postby David Lewis » Mon Sep 13, 2010 9:46 pm

Don't know about on-line purchases...probably so.

However, it's quite possible to have boxes of ammo without the TN 10-cent stamp on them. It's supposed to be applied to the
unit sold, so if you bought a case, there should only be a single 10-cent stamp on the case proper...not one on every smaller
subcontainer inside the case itself. WalMart has a bad habit of sticking 4 stamps on a 100-round "case" of shotgun shells...
but I bet you they only pay the 10 cents for the unit sold, and pocket the other 30 cents. But I digress...

Also, I've had the stamps fall off.

I really think you're worrying about nothing.

Just my opinion: that & 10 cents will pay the tax on a box of ammo! :mrgreen:

David Lewis
Posts: 537
Joined: Fri Jun 06, 2003 1:30 pm
Location: Nashville, TN

Re: Ammo Tax (10 cent tax/box)

Postby C. Richard Archie » Thu Sep 16, 2010 10:39 am

I wonder say I, I do....

Is that $.10 tax supposed to apply per container of components as well as loaded ammo? I have seen the Tax stamp applied to bullets at various shops that sell reloading supplies.
"It does not require a majority to prevail, but rather an irate, tireless minority keen to set brush fires in people's minds." Samuel Adams

TFA/NRA Life Member
Chapter Leader, West TN Regional Chapter
C. Richard Archie
Posts: 895
Joined: Thu Mar 19, 2009 2:42 pm
Location: Bells

Re: Ammo Tax (10 cent tax/box)

Postby David Lewis » Thu Sep 16, 2010 12:23 pm


As I read the code:

70-3-101. Tax on shotgun shells and metallic cartridges. —

(a) All persons, firms and corporations engaged in the business of buying, selling, distributing, storing, receiving, having in possession or using shotgun shells or metallic cartridges, shall pay a special privilege tax in addition to all other taxes in an amount equal to ten cents (10¢) per individual container upon all center-fire ammunition, and ten cents (10¢) per individual container on all shotgun shells. A similar tax in the amount of ten cents (10¢) per individual container shall be paid on all rim-fire ammunition.

(b) All taxes collected under this chapter shall be applied to the wildlife resources fund.

[Acts 1937, ch. 84, §§ 42, 69; 1937, ch. 252, § 3; 1945, ch. 37, § 1; C. Supp. 1950, §§ 5178.51, 5178.78 (Williams, §§ 5176.43, 5176.70); impl. am. Acts 1974, ch. 481, § 9; Acts 1979, ch. 179, § 1; 1982, ch. 738, § 11; T.C.A. (orig. ed.), § 51-301; Acts 1989, ch. 486, § 15.]

It only discusses loaded ammunition, not components. Note, too that it says individual container, which, as I understand it, is the box it's in...e.g., if it's in an ammo can, that's the container.

David Lewis
Posts: 537
Joined: Fri Jun 06, 2003 1:30 pm
Location: Nashville, TN

Return to Laws and Regulations

Who is online

Users browsing this forum: No registered users and 1 guest