IL SB1423

Prohibits local governments, including home rule units, from imposing taxes, fees, or assessments on firearms, firearm attachments, or firearm ammunition beyond the normal sales tax rate.

Voids all existing ordinances and resolutions enacted before, on, or after the bill's effective date that impose special taxes or fees on firearms, firearm attachments, or firearm ammunition.

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

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

Takes effect immediately upon becoming law.