Section 1 Short title
This Act may be cited as the “Freedom from Unfair Gun Taxes Act”.
Freedom from Unfair Gun Taxes Act
A BILL
To prohibit State excise taxes on firearms and ammunition manufacturers and dealers.
Sec. 2 Limitation on State excise taxes
In general— A State, and any political subdivision thereof, may not levy or collect an excise tax on the sale of a firearm, ammunition, or a part or component of a firearm or ammunition by a manufacturer or dealer that occurs in or affecting interstate or foreign commerce.
Rule of construction— Nothing in subsection (a) shall be construed to alter, modify, or otherwise affect the Pittman-Robertson Wildlife Restoration Act (16 U.S.C. 669 et seq.).