Tax on firearms in Cook County
By: Mansoor Ansari Attorney at Law
The Cook County Board of Commissioners voted 9-7 to impose a $25 tax on each firearm sold. The tax is expected to raise $600,000 in revenue in 2013. The public policy behind this legislation is to offset the cost of healthcare provided by the County to gunshot victims. Nevertheless, it begs the question, whether this is another punitive measure levied by the government. In a previous blog post, I wrote about a strip club tax levied on Chicago area strip clubs – it’s purpose: To generate funding for violence against women.
In this last year, we can make two conclusions about the new Illinois sales tax:
1) Violence against women is a function of strip clubs, and
2) Violent gun related crimes area function of firearm owners.
Although our views differ from that of Illinois sales tax legislators, our law firm can assist your business in preparing for audits and structuring your business to accommodate the new sales taxes which are being levied. As a business owner, it is now your duty to collect the proper sales tax from your customers. If you do not collect this tax, you will still be liable to remit these amounts to the government.
What happens if you do not collect sales tax for firearms and bullets sold in Cook County, Chicago, Illinois?
The answer is simple. You owe it as if you collected it! What that means is that the Illinois Department of Revenue can and will send you a bill of deficiency based on what they determine is the amount of tax that you should have collected. You will have two choices at that point. Either pay the bill, or call up your customers and ask them to pay your bill.
If you or your establishment are under a sales tax audit or are under investigation by the Illinois Department of Revenue for sales tax fraud in the Chicago area, call our firm to discuss your options at (888) 577-1482.
MANSOOR ANSARI J.D., LL.M. (TAX)
June 24, 2025