Ammo Tax (10 cent tax/box)

[tdfirearms]

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.

[David Lewis]

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!

David

[C. Richard Archie]

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.

[David Lewis]

Richard,

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