Definitions

(b) Solicits, either by direct representatives, by indirect representatives, by manufacturers' agents, by distribution of catalogues or other advertising, by use of any communication media, or by use of the newspaper, radio, or television advertising media, or by any other means whatsoever, business from persons residing in this state and by reason thereof receiving orders from, or selling or leasing tangible personal property to, such persons residing in this state for use, consumption, distribution, and storage, for use or consumption in this state during the following periods:

(I) An entire calendar year if, in the previous calendar year, the person has made retail sales of firearms, firearms precursor parts, or ammunition in this state exceeding twenty thousand dollars; or

(II) On and after the first day of the month after the ninetieth day after the person has made retail sales of firearms, firearms precursor parts, or ammunition in this state in the current calendar year that exceed twenty thousand dollars.

(4) Excise tax or tax means the tax imposed by this article 37.

(5) Executive director means the executive director of the department of revenue.

(6) [Editor's note: This version of subsection (6) is effective until January 1, 2026.] Firearm or gun means a firearm as defined in section 18-12-101 (1)(j) and any instrument or device described in section 18-1-901 (3)(h) or 18-12-506 (2).

(6) [Editor's note: This version of subsection (6) is effective January 1, 2026.] Firearm or gun means a firearm as defined in section 18-12-101 (1)(j) and any instrument or device described in section 18-1-901 (3)(h).

(7) Firearm precursor part or gun precursor part means:

(a) An unfinished frame or receiver as defined in section 18-12-101 (1)(z);

(b) A fire control component as defined in section 18-12-101 (1)(l);

(c) A device marketed or sold to the public that is designed or adapted to be inserted into, affixed onto, or used in conjunction with a firearm if the device is:

(I) Reasonably designed or intended to be used to increase a firearm's rate of fire, concealability, magazine capacity, or destructive capacity; or

(II) Reasonably designed or intended to be used to increase a firearm's stability and handling when the firearm is repeatedly fired; or

(d) Any machine or device that is marketed or sold to the public that is reasonably designed or intended to be used to manufacture or produce a firearm.

(8) Firearms dealer or gun dealer means any person who is a federally licensed firearms dealer as defined in section 18-12-101 (1)(g) or a licensed gun dealer as defined in section 18-12-506 (6).

(9) Firearms manufacturer or gun manufacturer means any person who is licensed to manufacture firearms or ammunition pursuant to 18 U.S.C. sec. 921 et seq. and who engages in any retail sale of a firearm, firearm precursor part, or ammunition to a consumer in this state.

(10) Fund means the firearms and ammunition excise tax cash fund created in section 39-37-301 (1)(a).

(11) (a) Law enforcement agency means a department or agency of the state or of a county, city, city and county, or town within the state that employs at least one peace officer who is authorized to carry a firearm while on duty.

(b) Law enforcement agency includes a federal law enforcement agency and a tribal law enforcement agency.

(12) Net taxable sales means the aggregate purchase price received or due in money, credits, or property, or other consideration valued in money from all retail sales within this state, and embraced within the provisions of this article 37, less deductions for:

(a) An amount equal to the purchase price of property exempt from tax pursuant to section 39-37-105;

(b) An amount equal to the purchase price of property returned by the purchaser when the full sale price thereof is refunded whether in cash or by credit; and

(c) An amount equal to the purchase price of property sold on account found to be worthless and actually charged off by the taxpayer for income tax purposes, but if any such accounts are thereafter collected by the taxpayer, a tax shall be paid upon the amounts collected.

(13) (a) Peace officer means a certified peace officer described in section 16-2.5-102.

(b) Peace officer includes a police officer or criminal investigator employed by a federal or tribal law enforcement agency and a qualified retired law enforcement officer, as defined in 18 U.S.C. sec. 926C (c).

(14) Person has the same meaning as set forth in section 39-26-102 (6.3).

(15) (a) Purchase price means the aggregate consideration valued in money paid or delivered or promised to be paid or delivered by the user or consumer in consummation of a sale, exclusive of:

(I) The excise tax;

(II) Any direct tax imposed by the federal government;

(III) Any sales or use tax imposed by this state or by any political subdivision thereof;

(IV) Any retail delivery fee and enterprise retail delivery fees imposed or collected as specified in section 43-4-218;

(V) Another tax or fee imposed by a governmental entity that is collected at the same time as the excise tax.

(b) For purposes of this article 37, purchase price includes the full purchase price of the firearm, firearm precursor part, or ammunition sold after manufacture or after having been made to order and includes the full purchase price for material used and the service performed in connection therewith, and the profit thereon, included in the price charged to the user or consumer.

(16) Retail sale means all sales made within this state except wholesale sales.

(17) Sale means the acquisition for any consideration by any person of a firearm, firearm precursor part, or ammunition subject to the excise tax including installment and credit sales and the exchange of such property as well as the sale thereof for money and every such transaction, conditional or otherwise, for a consideration constituting a sale.

(18) Vendor means a person doing business in this state as an ammunition vendor, a firearms dealer, or a firearms manufacturer or any combination thereof.

(19) Wholesaler means a person doing a regularly organized wholesale or jobbing business and known to the trade as such and selling to retail merchants, jobbers, dealers, or other wholesalers, for the purpose of resale.

(20) (a) Wholesale sale means:

(I) A sale by a wholesaler to a vendor or other wholesaler for resale; or

(II) A sale to a person engaged in the business of manufacturing, compounding, or furnishing for sale, profit, or use any property which enters into the processing of or becomes an ingredient or component part of the product which is manufactured, compounded, or furnished.

(b) Wholesale sale does not include a sale by a wholesaler to a user or consumer not for resale.