As used in this article 37, unless the context
otherwise requires:
(1) Ammunition means ammunition or cartridge cases, primers, bullets, or
propellant powder designed for use in any firearm.
(2) Ammunition vendor means any person who engages in any retail sale of
ammunition to a consumer in this state.
(3) Doing business in this state means the selling, leasing, or delivering in
this state, or any activity in this state in connection with the selling, leasing, or
delivering in this state, of firearms, firearms precursor parts, or ammunition by a
retail sale, for use, storage, distribution, or consumption, within this state by a
person who:
(a) Maintains within this state, directly or indirectly or by a subsidiary, an
office, distribution facility, salesroom, warehouse, storage place, or other similar
place of business, including the employment of a resident of this state who works
from a home office in this state; or
(b) Solicits, either by direct representatives, by indirect representatives, by
manufacturers' agents, by distribution of catalogues or other advertising, by use of
any communication media, or by use of the newspaper, radio, or television
advertising media, or by any other means whatsoever, business from persons
residing in this state and by reason thereof receiving orders from, or selling or
leasing tangible personal property to, such persons residing in this state for use,
consumption, distribution, and storage, for use or consumption in this state during
the following periods:
(I) An entire calendar year if, in the previous calendar year, the person has
made retail sales of firearms, firearms precursor parts, or ammunition in this state
exceeding twenty thousand dollars; or
(II) On and after the first day of the month after the ninetieth day after the
person has made retail sales of firearms, firearms precursor parts, or ammunition in
this state in the current calendar year that exceed twenty thousand dollars.
(4) Excise tax or tax means the tax imposed by this article 37.
(5) Executive director means the executive director of the department of
revenue.
(6) [ Editor's note: This version of subsection (6) is effective until January 1,
2026. ] Firearm or gun means a firearm as defined in section 18-12-101 (1)(j) and
any instrument or device described in section 18-1-901 (3)(h) or 18-12-506 (2).
(6) [ Editor's note: This version of subsection (6) is effective January 1, 2026. ] Firearm or gun means a firearm as defined in section 18-12-101 (1)(j) and any
instrument or device described in section 18-1-901 (3)(h).
(7) Firearm precursor part or gun precursor part means:
(a) An unfinished frame or receiver as defined in section 18-12-101 (1)(z);
(b) A fire control component as defined in section 18-12-101 (1)(l);
(c) A device marketed or sold to the public that is designed or adapted to be
inserted into, affixed onto, or used in conjunction with a firearm if the device is:
(I) Reasonably designed or intended to be used to increase a firearm's rate of
fire, concealability, magazine capacity, or destructive capacity; or
(II) Reasonably designed or intended to be used to increase a firearm's
stability and handling when the firearm is repeatedly fired; or
(d) Any machine or device that is marketed or sold to the public that is
reasonably designed or intended to be used to manufacture or produce a firearm.
(8) Firearms dealer or gun dealer means any person who is a federally
licensed firearms dealer as defined in section 18-12-101 (1)(g) or a licensed gun
dealer as defined in section 18-12-506 (6).
(9) Firearms manufacturer or gun manufacturer means any person who is
licensed to manufacture firearms or ammunition pursuant to 18 U.S.C. sec. 921 et
seq. and who engages in any retail sale of a firearm, firearm precursor part, or
ammunition to a consumer in this state.
(10) Fund means the firearms and ammunition excise tax cash fund created
in section 39-37-301 (1)(a).
(11) (a) Law enforcement agency means a department or agency of the
state or of a county, city, city and county, or town within the state that employs at
least one peace officer who is authorized to carry a firearm while on duty.
(b) Law enforcement agency includes a federal law enforcement agency
and a tribal law enforcement agency.
(12) Net taxable sales means the aggregate purchase price received or due
in money, credits, or property, or other consideration valued in money from all retail
sales within this state, and embraced within the provisions of this article 37, less
deductions for:
(a) An amount equal to the purchase price of property exempt from tax
pursuant to section 39-37-105;
(b) An amount equal to the purchase price of property returned by the
purchaser when the full sale price thereof is refunded whether in cash or by credit;
and
(c) An amount equal to the purchase price of property sold on account found
to be worthless and actually charged off by the taxpayer for income tax purposes,
but if any such accounts are thereafter collected by the taxpayer, a tax shall be
paid upon the amounts collected.
(13) (a) Peace officer means a certified peace officer described in section
16-2.5-102.
(b) Peace officer includes a police officer or criminal investigator employed
by a federal or tribal law enforcement agency and a qualified retired law
enforcement officer, as defined in 18 U.S.C. sec. 926C (c).
(14) Person has the same meaning as set forth in section 39-26-102 (6.3).
(15) (a) Purchase price means the aggregate consideration valued in money
paid or delivered or promised to be paid or delivered by the user or consumer in
consummation of a sale, exclusive of:
(I) The excise tax;
(II) Any direct tax imposed by the federal government;
(III) Any sales or use tax imposed by this state or by any political subdivision
thereof;
(IV) Any retail delivery fee and enterprise retail delivery fees imposed or
collected as specified in section 43-4-218;
(V) Another tax or fee imposed by a governmental entity that is collected at
the same time as the excise tax.
(b) For purposes of this article 37, purchase price includes the full
purchase price of the firearm, firearm precursor part, or ammunition sold after
manufacture or after having been made to order and includes the full purchase
price for material used and the service performed in connection therewith, and the
profit thereon, included in the price charged to the user or consumer.
(16) Retail sale means all sales made within this state except wholesale
sales.
(17) Sale means the acquisition for any consideration by any person of a
firearm, firearm precursor part, or ammunition subject to the excise tax including
installment and credit sales and the exchange of such property as well as the sale
thereof for money and every such transaction, conditional or otherwise, for a
consideration constituting a sale.
(18) Vendor means a person doing business in this state as an ammunition
vendor, a firearms dealer, or a firearms manufacturer or any combination thereof.
(19) Wholesaler means a person doing a regularly organized wholesale or
jobbing business and known to the trade as such and selling to retail merchants,
jobbers, dealers, or other wholesalers, for the purpose of resale.
(20) (a) Wholesale sale means:
(I) A sale by a wholesaler to a vendor or other wholesaler for resale; or
(II) A sale to a person engaged in the business of manufacturing,
compounding, or furnishing for sale, profit, or use any property which enters into
the processing of or becomes an ingredient or component part of the product which
is manufactured, compounded, or furnished.
(b) Wholesale sale does not include a sale by a wholesaler to a user or
consumer not for resale.