IL HB4348

Prohibits local governments, including home rule units, from imposing any tax, fee, or other assessment on firearms, firearm attachments, or firearm ammunition beyond the normal sales tax rate for goods.

Voids all existing municipal and county ordinances or resolutions enacted on or after the effective date of this Act that impose taxes, fees, or assessments on firearms beyond normal sales tax rates.

Defines "sales tax" to include state and local sales and use taxes levied under various occupation tax acts and home rule tax laws.

Declares this Section a denial and limitation of home rule powers and functions under the Illinois Constitution.

Takes effect immediately upon becoming law.