Tn. Ammo tax???

[Dirtshooter]

If a person moves from another state to Tn. and they bring in a box or 2 of ammo is that person responsible for paying a tax and if so pay it to whom. Next question what about people that reload, are the rounds they make or components they buy taxed. Just trying to understand this. Thanks Mac

Edited March 30, 2014 by Dirtshooter

[Cherokee Slim]

There is an ammo tax but I am seeing more & more LGS selling .22 in ziplock bags without a stamp.  I have also gotten ammo at Walmart, Sportsman's Warehouse & Academy without a stamp.  I would bring it in and not worry about it.  We are not Washington DC and unless you pick a fight our LEOs will not care.  We worry about more important things here, like deer season and if the corn crop will produce enough to keep the shiners happy.

Cherokee Slim

[eRay]

Resellers are supposes to attach the ammo tax stamp to each box of ammo for sale. If a game warden finds you selling it without the tax stamp, he will confiscate the ammo and the state will auction it. If you are selling ammo like at a gun show, you can buy the tax stamps by contacting the Tennessee Wildlife Resources Agency. I think they come 100 to a sheet for $10.00.

[Garufa]

If a person moves from another state to Tn. and they bring in a box or 2 of ammo is that person responsible for paying a tax and if so pay it to whom.?  No

 

Next question what about people that reload, are the rounds they make or components they buy taxed?

No tax on your reloads.  Regular sales tax is paid on components when purchased locally.

[Jonnin]

it is a state sales tax.   If you live in GA and come to TN, you pay it if you buy a box.  If you live in TN and buy in GA, you don't pay it.  

 

If you make your own, you don't pay it.  

 

And, FYI, you can NOT sell reloaded ammo without a LOT of hoop jumping.   Its more than the tax stamp you need to worry about here, you need a lot of other paperwork first.

 

If you re-sell the ammo *as a business* I think you MUST have stamps.   However not 100% sure on individual sales.  I have very much seen ammo being sold by commercial/professional re-seller.  It does not have 2 sets of stamps, so they clearly did not stamp it to re-sell it.   I think individual sales are clear.  I am NOT sure that you CAN re-sell ammo as an individual legally or not??  It may be kind of like selling guns to individuals --- long as its not a LOT, they don't look at you?? 

[Oh Shoot]

...   I think individual sales are clear.  I am NOT sure that you CAN re-sell ammo as an individual legally or not??

 

It's clear but you're not sure? :)

 

Ya think everyone who resells commercial ammo on TGO is breaking federal and/or TN law?

 

- OS

[Garufa]

It's clear but you're not sure? :)

 

Ya think everyone who resells commercial ammo on TGO is breaking federal and/or TN law?

 

- OS

 

It appears that another simple question has gone off on wild, random tangents.

Edited March 30, 2014 by Garufa

[Dirtshooter]

Thanks guys, I am not planning on selling any, just wanted to be sure. Mac

[Jonnin]

It's clear but you're not sure? :)

 

Ya think everyone who resells commercial ammo on TGO is breaking federal and/or TN law?

 

- OS

 

Nope.  But like selling 350 AR-15s each month, there is probably a line where is no longer considered individual sales and at the very least someone might ask a few questions.  And yea, its off on a tangent.   I mostly bothered to post to warn about trying to sell reloads, since it sounded like he was only a tax sticker short on that in a couple of posts.

[Oh Shoot]

Nope.  But like selling 350 AR-15s each month, there is probably a line where is no longer considered individual sales and at the very least someone might ask a few questions.  And yea, its off on a tangent.

Well, federally, it doesn't matter if you are a company, corporation, or an individual, no federal license is required to sell or resell commercially produced small arms ammunition (as long as you are not importing it).

State wise, first time sales within the state require the tax stamp on each box. The language seems gray in TCA as to whether that includes resale of same ammo. If I remember to, I'll call TWRA Revenue office tomorrow to see what they say since this comes up from time to time here. Obviously if it is required, must be extremely lax enforcement, or we'd know about it.

As far as business licenses in general, they are "required" by most every county and city in the state, but you can be rest assured that enforcement hovers at about 0% for folks who don't have a storefront, except perhaps for the various professions that require a special one under state law.
 

I mostly bothered to post to warn about trying to sell reloads, since it sounded like he was only a tax sticker short on that in a couple of posts.

 

Yep, dunno about any TN requirements, but certainly a federal license is required to manufacture (or import) ammunition for resale.

 

- OS

Edited March 31, 2014 by Oh Shoot

[Oh Shoot]

Got answer from TWRA Revenue Division today:

 

As long as ammo boxes have the first TN tax stamp on them, it doesn't matter how many times it is resold after that, no additional stamp is required.

 

- OS

[vontar]

There is an ammo tax but I am seeing more & more LGS selling .22 in ziplock bags without a stamp. 

Cherokee Slim

 

 

Resellers are supposes to attach the ammo tax stamp to each box of ammo for sale. If a game warden finds you selling it without the tax stamp, he will confiscate the ammo and the state will auction it.

 

I have seen a LGS selling it in ziplock bags at a highly inflated price.  I told him he could keep it and I haven't been back in his story since.

[Jonnin]

Got answer from TWRA Revenue Division today:

 

As long as ammo boxes have the first TN tax stamp on them, it doesn't matter how many times it is resold after that, no additional stamp is required.

 

- OS

Nice, ty for checking

[Oh Shoot]

Got answer from TWRA Revenue Division today:

 

As long as ammo boxes have the first TN tax stamp on them, it doesn't matter how many times it is resold after that, no additional stamp is required.

 

- OS

 

Nice, ty for checking

 

I forgot to ask about breaking up a box into baggies, though. TCA does say that each "container" must have a stamp, but dunno if that can be translated as to repackaging already taxed ammo.

 

Since max penalty of selling untaxed ammo is only a Class 3 'meanor and confiscation of the ammo, it seems logical that enforcement regarding the average small peddler is not a high priority. Then again, a quick stroll through a big gun show would be pretty easy pickins for anybody selling unstamped boxes, I guess.

 

- OS

Edited April 2, 2014 by Oh Shoot