ANNAPOLIS, Md. — A bill introduced in the Maryland Senate would establish a new statewide excise tax on the sale of firearms, firearm accessories and ammunition, with the revenue dedicated to violence prevention efforts, victim support services and trauma care.
Senate Bill 118, sponsored by Sen. Joanne C. Benson of Prince George’s County, is titled the Comprehensive Community Safety Funding Act. The measure was introduced on Jan. 14, 2026. It proposes an 11% excise tax on the gross receipts of federally licensed firearms dealers from retail sales of firearms, accessories and ammunition in Maryland, as well as certain sales to Maryland residents by dealers located outside the state.
The bill phases in the tax based on retailer size. Large retailers, defined as businesses with a retail footprint of at least 20,000 square feet, would be required to begin collecting the tax on July 1, 2027. All other federally licensed firearms dealers would begin collection on July 1, 2028.
Sales to law enforcement agencies, law enforcement officers, the U.S. armed forces and the National Guard would be exempt. Additional provisions are included to prevent double taxation on certain out-of-state transactions.
Revenue generated by the tax would be distributed among several state programs focused on public safety and recovery. Under the bill, 26% of the funds would go to the Maryland Violence Intervention and Prevention Program Fund, and another 26% would support the Center for Firearm Violence Prevention and Intervention within the Maryland Department of Health. Twenty percent would be allocated to the Coordinated Community Supports Partnership Fund, with another 20% directed to the Survivors of Homicide Victims Grant Program. The remaining funds would be split between the Maryland Trauma Physician Services Fund and the R Adams Cowley Shock Trauma Center at the University of Maryland Medical System.
The legislation specifies that the revenue is intended to supplement, not replace, existing funding for these programs.
The bill also outlines new reporting and recordkeeping requirements for firearms dealers and grants the state comptroller authority to administer and enforce the tax, including penalties for willful failure to file or for filing false returns.
The proposal is expected to draw debate from gun rights advocates, firearms dealers and public safety groups as it moves through the legislative process. Senate Bill 118 now heads to the Senate Budget and Taxation Committee, where lawmakers are expected to hear public testimony before deciding whether to advance the measure.
Read Senate Bill 118 below:
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More democratic push to punish legal firearm owners
“revenue dedicated to violence prevention efforts, victim support services and trauma care” is Demoncrat speak for, “we need to have more tax dollars to graft from and it won’t affect our thieving criminal base”.
bad idea we already pay for producing more animals with thr taxes we pay now!
If Judges got serious about violent crime, we would much safer!
should I just go ahead + tell you that the IRS definition of income is: alcohol tobaccco and firearms
Didn’t the state add additional taxes on firearms and ammunition last year? All to support the same programs? What exactly is the “Coordinated Community Supports Partnership Fund“? Sounds like gun owners are paying for a block party for some “ over policed” area somewhere. This id just another money grab from our repressed and looking for reparations funding legislators…