Maryland Lawmakers Consider New Tax on Firearms and Ammunition

A newly proposed bill moving through the Maryland General Assembly would place an additional tax on firearms, ammunition, and gun accessories sold in the state, with the revenue dedicated to violence prevention and victim support programs.

Senate Bill 118 would establish an 11 percent excise tax on retail sales of firearms, ammunition, and firearm accessories sold by federally licensed dealers in Maryland. Supporters of the bill say the measure is intended to generate funding for programs focused on reducing gun violence and providing care for those affected by it.

If approved, the tax would be phased in over time. Large retailers, defined as stores with at least 20,000 square feet of retail space, would begin collecting the tax on July 1, 2027. Smaller firearm dealers would be required to collect the tax starting July 1, 2028.

Under the proposal, revenue collected through the tax would be allocated to specific public safety and health initiatives after administrative costs are covered. Funding would be directed toward violence intervention and prevention programs, community-based education and support efforts, grants for families of homicide victims, trauma physician services, and Maryland’s Shock Trauma Center.

The bill’s primary sponsor, Joanne C. Benson, says the legislation is designed to ensure tax revenue is used directly for firearm-related harm reduction and emergency medical care rather than being absorbed into the state’s general fund.

Senate Bill 118 includes exemptions for certain firearm purchases, including sales to law enforcement agencies, the military, and the National Guard. Firearms purchased by private individuals for personal use would still be subject to the tax.
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The bill received its first reading on January 14 and remains in the early stages of the legislative process. It must advance through committee hearings and receive approval from both chambers of the General Assembly before it could become law.