Ezel / Tax Rulings / CT
CT Ruling 89-96 Sales and Use Taxes 1989-09-15

Were firearm sales subject to Connecticut sales tax under Ruling 89-96, or did the right to bear arms prevent the tax?

Short answer: Firearm sales were taxable because firearms were tangible personal property and no stated exemption applied. The ruling also concluded that imposing sales tax on firearms did not tax or infringe the constitutional right to bear arms.

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This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling addressing the sales-tax treatment of firearms under the law then in effect. Later statutory, constitutional, or judicial developments may affect current treatment, and another taxpayer should not assume this historical ruling resolves a current transaction or constitutional question. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult licensed Connecticut tax and legal professionals about your situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Firearms were tangible personal property, so their sale was subject to Connecticut sales tax unless a specific statutory exemption applied.

The ruling also rejected the argument that taxing a firearm sale taxed or infringed a constitutional right. It said neither the United States nor Connecticut Constitution precluded sales taxation of firearms.

What this means for you

The historical ruling treated the tax as applying to the retail transfer of tangible property, not to the exercise of a constitutional right. It identified no firearm-specific sales-tax exemption.

Common questions

Did the ruling classify firearms as tangible personal property? Yes.

Were firearm sales taxable? Yes, absent a specific statutory exemption.

Did the ruling find a constitutional bar to the tax? No.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(a), as cited in the ruling.

Source

Original ruling text

Ruling 89-96, Firearms

Section 12-407(2)(a) of the Connecticut General Statutes defines sales and selling to mean and include the transfer of title, exchange or barter of tangible personal property for a consideration. This includes all tangible personal property unless a specific statutory exemption applies.

Firearms clearly fall within the definition of tangible personal property. The sales of firearms are subject to the sales tax.

The State of Connecticut is not taxing a constitutional right. There is nothing in the United States or Connecticut Constitution that precludes taxation of firearms for sales tax purposes. Nothing in taxing firearms, in any way, infringes upon an individual's constitutional right to bear arms.

TIMOTHY F. BANNON

COMMISSIONER

September 15, 1989

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