MD HB937

Sales and use tax rate on firearms, firearm accessories, and ammunition increases to 12% of the taxable price, up from the standard 6% rate

"Firearm" defined as any weapon that expels a projectile by explosive action, including frames, receivers, unfinished frames/receivers, and starter guns

"Firearm accessories" include magazines, magazine loaders, scopes/optics, stocks, grips, handguards, and body armor

"Ammunition" includes cartridges, shells, and other devices containing explosive or incendiary material designed for firearm use

Effective date: July 1, 2025