Tennessee tracking mailorder/online ammunition purchases?

[Guest jg45]

While browsing the TN statutes, I found this little gem. What is the purpose of this?

70-3-105. Carrier reports of ammunition deliveries required — Penalty for failure to comply.

(a) (1) Every public or common carrier, or both, delivering shotgun shells or metallic cartridges, or both, in this state shall make out and send in to the wildlife resources agency, at the end of each calendar month, a true report showing the date of delivery, location of consignee, car number and initial, contents, and in case of delivery by motor vehicle, the license number of the vehicle, and the number of boxes of shotgun shells or metallic cartridges, or both, delivered during the month for which the report is made.

(2) These reports shall be made and sent in on forms provided by the agency, and must be made out and sent in by the delivering carrier, or the carrier's agent nearest to the point of delivery within ten (10) days after the end of the month in which the deliveries were made.

( Any public carrier, common carrier, or any agent or servant of such carrier, or any of them, who willfully fails or refuses to comply with the provisions of this section shall be punished as provided in this part.

[Acts 1937, ch. 84, § 69A, as added by Acts 1937, ch. 252, § 5; impl. am. Acts 1949, ch. 50, § 10; mod. C. Supp. 1950, § 5178.79 (Williams, § 5176.71); Acts 1974, ch. 481, § 21; T.C.A. (orig. ed.), § 51-307.]

[Guest Astra900]

We are watching you!:stalk:

Something else to make people go

[Guest bkelm18]

My guess would be so they can keep an eye on ammo for the state ammo tax.

[Guest Astra900]

My guess would be so they can keep an eye on ammo for the state ammo tax.

HEY! We'll have none of that "Common Sense" talk, thank you:taunt:

[Raoul]

My guess would be so they can keep an eye on ammo for the state ammo tax.

Sure, that's what it is.

[Guest bkelm18]

[Guest Spuds]

If you read the whole chapter, the context of that section becomes a bit more clear:

Michie's Legal Resources

[Guest jg45]

When we mail order ammo, do we have to pay a state tax (i.e. buy the tax stamps)?

[Guest TargetShooter84]

that's ridiculous

[Guest bkelm18]

When we mail order ammo, do we have to pay a state tax (i.e. buy the tax stamps)?

Technically speaking, any time you order something from out of state and have it shipped to you, you are supposed to file taxes for it with the state.

[Guest TargetShooter84]

which majority of us don't, lol

[Guest Spuds]

When we mail order ammo, do we have to pay a state tax (i.e. buy the tax stamps)?

For certain you owe use tax. Voluntary use tax reporting probably runs less than 1% however.

http://www.state.tn.us/revenue/forms/sales/r0000501.pdf

As for ammo tax:

70-3-101. Tax on shotgun shells and metallic cartridges. —

(a) All persons, firms and corporations engaged in the business of buying, selling, distributing, storing, receiving, having in possession or using shotgun shells or metallic cartridges, shall pay a special privilege tax in addition to all other taxes in an amount equal to ten cents (10¢) per individual container upon all center-fire ammunition, and ten cents (10¢) per individual container on all shotgun shells. A similar tax in the amount of ten cents (10¢) per individual container shall be paid on all rim-fire ammunition.

"All persons", "having in possession", "storing", "receiving" and/or "using" would seemingly indicate your liability for the tax. I suspect compliance is even less than that of the use tax on mail order ammo.

However . . . .

70-3-102. Tax stamps — Persons liable — Duty to affix stamps to package. —

(a) The tax pursuant to § 70-3-101 shall be paid, and the stamps provided for in subsection ( shall be affixed, by the person, firm or corporation first having possession and ownership of such shotgun shells and metallic cartridges, whether such possessor or owner be a wholesaler, jobber, or retailer, after the shells or cartridges have come to rest in this state and are intended to be sold, transferred, conveyed and distributed in this state, or shipped out of this state.

This section does not reference user. It would therefore seem to the casual reader that you, as a mail order purchaser of ammunition, would be liable for the tax, but not responsible for affixing the tax stamp. Go figure.

[Fallguy]

Looks like it has been on the books awhile.

First encacted in 1937, last amended in 1974

[Acts 1937, ch. 84, § 69A, as added by Acts 1937, ch. 252, § 5; impl. am. Acts 1949, ch. 50, § 10; mod. C. Supp. 1950, § 5178.79 (Williams, § 5176.71); Acts 1974, ch. 481, § 21; T.C.A. (orig. ed.), § 51-307.]

[Guest Bluemax]

If you read the whole chapter, the context of that section becomes a bit more clear:

Michie's Legal Resources

Damn Spudz, I'm glad we have you as a friend. Your right IMO, this smells of future plans on ammo taxation. The question is how to be proactive and make a unified decision on how to beat this taxation effort down before it occors. Sorry to get fired up but you caught me with one foot still on my soapbox after a situation at work. Between this and that idiot in Nashville thats trying to get around the restaurant carry bill because of local beer sales, I'm chapped!!!

[Guest TargetShooter84]

This only applies to Mail order, not online order, right?

[greenego]

This only applies to Mail order, not online order, right?

Wrong It applies to all merchandise order. Mail or online. Its just hard for the state to find out. But they are trying.

[Guest jg45]

So if I order a bulk box 1K rounds of 5.56x45 online and have it shipped to my house, I could be in trouble for not having a 10 cent TN tax stamp? on the big box? If I order a box of 1K rounds where the rounds are grouped into boxes of 20 inside the big box, each of the smaller boxes would need a stamp? Where does one get these stamps?

[Guest bkelm18]

So if I order a bulk box 1K rounds of 5.56x45 online and have it shipped to my house, I could be in trouble for not having a 10 cent TN tax stamp? on the big box? If I order a box of 1K rounds where the rounds are grouped into boxes of 20 inside the big box, each of the smaller boxes would need a stamp? Where does one get these stamps?

I wouldn't worry about it. Not that I'm one to advocate tax evasion, but I'd bet tens of thousands of people in TN order stuff online each year and have it shipped to them, including ammo, and don't file for taxes on them and I have never heard of anyone being prosecuted for it.

[Guest TargetShooter84]

As long as nobody's gotten busted for "evading tax", I think we have nothing to worry about, to sum it all up....

....for now.

[Fallguy]

As long as nobody's gotten busted for "evading tax", I think we have nothing to worry about, to sum it all up....

....for now.

Well as I said it has been on the books since 1937, last amended in 1974. I think if it was a big problem we would have heard something about it in the last few decades...

[Guest Spuds]

Bluemax, I haven't heard of any plans to increase the ammo tax, but never say never. Somewhere along the way it was increased to 10 cents a package, as I have some 9x18 with orange 5 cent tax stamps on them. Worse still, they were 16 round boxes.

The ammo tax rumors out there currently involve a federal tax.

The ammunition tax is the one Tennessee tax administered by TWRA. They seem to enforce its provisions with vigor from what I have seen. I don't know what powers they're granted by law other than you must provide them with records, etc. IOW, I suspect they can't come busting down a citizen's door for ammo tax due them, but maybe they can.

[Guest .45packer]

Yeh, and if you don't they'll come and take your stuff!! (or at least they could)

70-3-111. Goods unlawfully possessed declared contraband and subject to seizure — Disposition of seized goods. —

(a) All shotgun shells and metallic cartridges, which are or shall be held, owned or possessed by any person, firm, corporation, joint-stock association or syndicate in avoidance, evasion or violation of any of the provisions of the tax described and provided for in this section, are hereby declared to be contraband goods and the title to the contraband forfeited to the state, and it shall be the duty of the executive director or the executive director's deputies or employees to seize the contraband goods.

[Guest Phantom6]

This is aimed more at the retailer. I must charge/pay a .10 cent tax on each "sale package" that I send out the door. Failure to do so and I could have my doors chained and all merch. confiscated by TWRA which uses the ammo tax to fund their operations.

[Guest Spuds]

Failure to do so and I could have my doors chained and all merch. confiscated by TWRA which uses the ammo tax to fund their operations.

I didn't see where TWRA could padlock a business, only seize ammunition without the proper tax stamp. I didn't read it for retention however.

[greenego]

I wouldn't worry about it. Not that I'm one to advocate tax evasion, but I'd bet tens of thousands of people in TN order stuff online each year and have it shipped to them, including ammo, and don't file for taxes on them and I have never heard of anyone being prosecuted for it.

The only ones that I know of that has been caught in the past are people that purchased furniture out of state. Large purchase. The state will check the bill of lading of trucks coming in the state. They then send a tax bill to the people who purchased the furniture. They are not going to come after someone for a small purchase. Couple of hundred dollars for ammo. Would not be cost affective.