Assembly Bill 28 (AB 28)

Commencing July 1, 2024, Assembly Bill 28 (AB 28), which was signed into law on September 26, 2023, requires all firearms dealers and ammunition vendors to obtain a Certificate of Registration with the California Department of Tax and Fee Administration (CDTFA). This Certificate of Registration requirement also applies to any federally licensed firearm manufacturer that engages in the retail sale of any firearms in California, including firearm precursor parts.

There is no fee for this Firearm and Ammunition Excise Tax (FET) Certificate of Registration. The FET Certificate of Registration requirement is in addition to the existing requirement that firearms dealers and ammunition vendors maintain a valid seller’s permit, and that firearms manufacturers maintain a valid seller’s permit or resale certificate.

Additionally, AB 28 states that the Department of Justice may revoke any ammunition vendor license or remove any firearms dealer or firearms manufacturer from any centralized list upon notification from CDTFA that CDTFA revoked the licensee’s certificate of registration or revoked or suspended the licensee’s seller’s permit.

This webpage is intended to highlight only a few aspects of AB 28. Please review AB 28—including sections 36035 and 36036 of the Revenue and Taxation Code and sections 26700, 26705, and 30395 of the Penal Code—for further details, requirements, and relevant information.

For information on obtaining the FET Certificate of Registration, seller’s permit, or resale certificate, you may visit the California Department of Tax and Fee Administration website at www.cdtfa.ca.gov and CDTFA’s “Tax Guide for Sellers of Firearm and Ammunition Products” website at www.cdtfa.ca.gov/industry/sellers-of-firearm-and-ammunition-products/.

Should you have any other questions, please contact the Bureau of Firearms, Centralized List Unit at 916-210-2750 or via email at CL-AVL@doj.ca.gov.