States / Virginia / SB 763

SB 763 Passed First Chamber

Retail Sales and Use Tax; definitions, imposes firearm and ammunition tax.

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Finance Amendment — · 103 words Open full page ↗

OFFERED FOR CONSIDERATION 2/24/2026

SB 763

SUBCOMMITTEE

1. Line 24, engrossed, after ammunition.

insert

Firearms and ammunition manufacturers shall render with each sale of firearms or ammunition an itemized invoice identifying the firearms or ammunition sold and showing the manufacturer's name and address, the purchaser's name and address, the date of sale, and the wording "Virginia Firearm and Ammunition Tax Paid." If any seller of any firearm or ammunition that is sold in the Commonwealth is unable to provide a copy of such invoice for such firearm or ammunition, such seller shall be responsible for registering with the Department and paying the tax.

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