SB 763: Firearm and Ammunition Tax Act
🔴 THREAT LEVEL: HIGH
BILL SNAPSHOT
Bill Number: SB 763
Bill Patron: Sen. Angelia Graves (D)
Bill Area: Taxation / Second Amendment
Who This Bill Affects: Firearm manufacturers, retailers, lawful gun owners
QUICK SUMMARY
SB 763 imposes an additional 11% tax on the gross receipts from the sale and distribution of firearms and ammunition by manufacturers. The revenue would go to Virginia’s general fund to support gun violence prevention programs.
RALLY ANALYSIS
SB 763 is a targeted tax on a constitutional right. Instead of addressing criminal behavior, this bill increases costs on law-abiding citizens and manufacturers who follow the law.
An 11% excise-style tax on firearms and ammunition will ultimately be passed down to consumers, meaning responsible Virginians who purchase firearms for self-defense, sport shooting, hunting, or constitutional protection will pay more.
This bill does not directly target criminals. Criminals do not purchase firearms legally from manufacturers. Instead, it penalizes lawful commerce and legal ownership.
Additionally, this proposal treats one constitutional right differently from others. We do not impose special taxes on free speech, voting, or religious exercise. Singling out the Second Amendment raises serious fairness concerns.
WHY THIS MATTERS
- Raises costs on law-abiding gun owners
- Targets a constitutional right with a special tax
- Hurts manufacturers and Virginia businesses
- Likely passed down to consumers
- Does not directly address criminal misuse of firearms
- Creates precedent for taxing constitutional freedoms
RALLY VERDICT: ❌ OPPOSE
SB 763 unfairly taxes responsible Virginians while doing little to stop crime. Public safety should focus on enforcing existing laws and addressing criminal activity — not imposing additional financial burdens on lawful citizens exercising their constitutional rights.
Virginia already has laws addressing theft, reckless handling, and criminal misuse of firearms. HB 110 adds another layer of regulation. Rally Virginia opposes this bill.
RALLY RADAR — THREAT LEVEL LEGEND
⚫ CRITICAL THREAT — Immediate and severe harm; must be stopped
🔴 HIGH THREAT — Serious risk to safety, liberty, or governance
🟡 MODERATE THREAT — Concerning but limited scope
🟢 LOW THREAT — Minimal impact or symbolic
