Hobby firearm dealers.

11LSO-0167.L1

FISCAL NOTE

The fiscal impact, in the form of decreased sales tax revenues, is indeterminable.

Source of revenue decrease:

Exemption of vendors making occasional sales of firearms, firearms accessories or ammunition.

Assumptions: 

Of the 3,667 occasional vendor tax returns filed annually it would be impossible to determine which of those returns applied to occasional vendor sales of firearms, firearms accessories or ammunition. The amount of sales tax revenue decrease is indeterminable.

Prepared by:   Dean Temte, LSO  Phone: 777-7881

(Information provided by Dan Noble, Dept. of Revenue; 777-5220)