Firearm and Firearm Ammunition Tax

NEW 11/8/2021 – Firearm and Firearm Ammunition Tax must be collected beginning November 15, 2021

On November 4, 2021, the Cook County Board of Commissioners amended the Firearm and Firearm Ammunition Tax Ordinance to address the uniformity concerns expressed by the Illinois Supreme Court in the Guns Save Life ruling.  The amendment was effective immediately.  To allow time for retailers to comply with the collection requirement, firearm retailers and firearm ammunition retailers must begin collecting the taxes on November 15, 2021.  Failure to collect and remit the taxes may subject retailers to interest and penalties.  If you have any questions, please submit a General Inquiry service request through your Online Portal Profile or send an email to revenuecompliance@cookcountyil.gov.

Collection and Remittance

Effective April 1, 2013, as provided in Sections 74-665 thru 74-675, Firearm Tax Ordinance, a tax is imposed on the retail purchase of a firearm in the amount of $25.00 for each firearm purchased. Any retail dealer as defined in this article shall register with the Department in the form and manner prescribed by the Department. Policies, rules and procedures for the registration process and forms shall be prescribed by the Department.

Once you have been registered, you will receive a packet including the pre-printed Firearm Tax Returns and Schedules issued by the Department that you are required to remit on a monthly basis.

It shall be the duty of every retail dealer to remit and report the tax due on sales of firearms purchased in Cook County on forms prescribed by the Department. After April 1, 2013, the first tax return and payment, if applicable, is due by May 20, 2013. Subsequent returns and payments are due on the 20th day of each month. Returns must be submitted even if no tax is due.

Exempt Purchases

In accordance with the ordinance, retail dealers shall not collect the firearm tax when the firearm is sold to: An office, division, or agency of the United States, the State of Illinois, or any municipal corporation or political subdivision, including the Armed Forces of the United States or National Guard. A bona fide veterans organization which receive firearms directly from the Armed Forces of the United States and uses said firearms strictly and solely for ceremonial purposes with blank ammunition.

Any active sworn law enforcement officer purchasing a firearm for official or training related purposes should present an official law enforcement identification card at the time of purchase. However, retail dealers must collect and submit required information regarding such sales on schedules issued by the Department. Please reference this link to see Sample tax return for registration