Colorado Proposition KK, Excise Tax on Firearms Dealers, Manufacturers, and Ammunition Vendors Measure (2024)

Colorado Proposition KK
Election date November 5, 2024
Topic Taxes and Firearms
Status a Approved
Type State statute	Origin State legislature

Colorado Proposition KK, the Excise Tax on Firearms Dealers, Manufacturers, and Ammunition Vendors Measure, was on the ballot in Colorado as a legislatively referred state statute on November 5, 2024. It was approved.

A "yes" vote supported levying a 6.5% excise tax on the manufacture and sale of firearms and ammunition to be imposed on firearms dealers, manufacturers, and ammunition vendors and appropriating the revenue to the Firearms and Ammunition Excise Tax Cash Fund to be used to fund crime victim services programs, mental and behavioral health programs for children and veterans, and school security and safety programs.

A "no" vote opposed levying a 6.5% excise tax on the manufacture and sale of firearms and ammunition to be imposed on firearms dealers, manufacturers, and ammunition vendors.

Election results

Colorado Proposition KK
Result		Votes	Percentage
Yes		1,675,123	54.37%
No		1,406,112	45.63%

Results are officially certified.

Source

Overview

What did Colorado Proposition KK do?

See also: Text of measure

The measure enacted a 6.5% excise tax on the sale of firearms and ammunition to be levied on firearms manufacturers, dealers, retailers, and ammunition vendors. The tax was set to take effect beginning on April 1, 2025, and was expected to generate approximately $39 million in state tax revenue per year. A firearms dealer, manufacturer, or ammunition vendor is not subject to the excise tax if the business's sales of firearms or ammunition are less than $20,000 per year. Sales to peace officers, law enforcement agencies, and active duty military were designed to be exempt from the excise tax.

The tax was expected to generate $9.0 million in 2024-25, $35.8 million in 2025-26, and $36.9 million in 2026-27. Revenue from the tax was designed to be appropriated to the Firearms and Ammunition Excise Tax Cash Fund and distributed each year as follows:

• $30 million to the Colorado Crime Victim Services Fund for crime victim services grants;
• $5 million to the Behavioral and Mental Health Cash Fund for veterans' mental health services;
• $3 million to the Behavioral and Mental Health Cash Fund for children's behavioral health crisis response services; and
• $1 million to the School Disbursement Program Cash Fund, subject to annual appropriation by the state legislature.

What did supporters and opponents say about the measure?

See also: Support and Opposition

State Rep. Monica Duran (D-23), who sponsored the bill in the House, said the bill is intended to raise state revenue and not to discourage gun ownership, “It’s not removing anything. It’s not impacting anyone’s Second Amendment rights whatsoever. This is really looking at keeping those services available that families, parents and kids need,” she said.

The National Rifle Association Institute for Legislative Action (NRA-ILA) opposed the measure, saying, "Firearms and ammunition are already subject to an 11% federal excise tax through the Pittman-Robertson Act, along with a variety of other state and local taxes and fees. California is the only other state to enact similar legislation. This tax should be seen as nothing more than an attack on the Second Amendment and those who exercise their rights under it."

Why was this measure on the ballot?

See also: Path to the ballot and Background

This measure required voter approval under TABOR since it would increase state revenue. TABOR limits the amount of money the state of Colorado can take in and spend. It limits the annual increase for some state revenue to inflation plus the percentage change in state population. Any money collected above this limit is refunded to taxpayers unless the voters allow the state to spend it.

The bill was passed in the Senate along partisan lines with all 12 Republicans voting against. Of Senate Democrats, 18 voted in favor, three voted against, and two were absent. In the House, Republicans were split with six in favor and 10 opposed while all but one Democrat voted in favor.

Since 1992, when TABOR was adopted, through 2023, Colorado voters have decided on 38 statewide ballot measures that were designed to increase revenue for the state, which required voter approval under TABOR. Of the 38 measures, 12 (31.58%) were approved and 26 (68.42%) were defeated. To read about the Taxpayer's Bill of Rights, click here.

Do other states have a similar tax?

See also: California excise tax on firearms and ammunition

California became the first state to levy an additional excise tax on the sale of firearms and ammunition after Assembly Bill 28 took effect in July 2024. . The legislation made California the first state in the U.S. to enact a separate excise tax on the sale of firearms and ammunition aside from the state's 6% sales tax. The sales of firearms and ammunition are also subject to a federal excise tax of 10% for pistols and revolvers or 11% for other types of firearms and ammunition. Revenue from California's excise tax was expected to generate $160 million per year and was set to be used to fund violence prevention programs and school safety and infrastructure projects.

Text of measure

Ballot title

The ballot title for the measure was as follows:

“

SHALL STATE TAXES BE INCREASED BY $39,000,000 ANNUALLY TO FUND MENTAL HEALTH SERVICES, INCLUDING FOR MILITARY VETERANS AND AT-RISK YOUTH, SCHOOL SAFETY AND GUN VIOLENCE PREVENTION, AND SUPPORT SERVICES FOR VICTIMS OF DOMESTIC VIOLENCE AND OTHER VIOLENT CRIMES BY AUTHORIZING A TAX ON GUN DEALERS, GUN MANUFACTURERS, AND AMMUNITION VENDORS AT THE RATE OF 6.5% OF THE NET TAXABLE SALES FROM THE RETAIL SALE OF ANY GUN, GUN PRECURSOR PART, OR AMMUNITION, WITH THE STATE KEEPING AND SPENDING ALL OF THE NEW TAX REVENUE AS A VOTER-APPROVED REVENUE CHANGE?

”

Full text

The full text of the measure can be read below.

Readability score

See also: Ballot measure readability scores, 2024

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.

The FKGL for the ballot title is grade level 39, and the FRE is -27. The word count for the ballot title is 89.

Support

Colorado Supports Crime Victim Services led the Yes on Prop KK campaign. The organization provided a full list of endorsements on its website, which is available here.

Supporters

Officials

• Gov. Jared Polis (D)
• State Sen. Janet Buckner (D)
• State Sen. Chris Hansen (D)
• State Rep. Monica Duran (D)
• State Rep. Meg Froelich (D)
• State Rep. Emily Sirota (D)

Political Parties

• Green Party of Colorado

Unions

• American Federation of Teachers

Organizations

• Bell Policy Center
• Caring for Colorado
• Colorado Nurses Association
• Everytown for Gun Safety
• League of Women Voters of Colorado
• Mental Health Colorado
• Moms Demand Action
• Mothers Against Drunk Driving
• Violence Free Colorado

Arguments

• State Rep. Monica Duran (D-23): "When I was a young homeless single mother, victim support services played a significant role in helping me navigate the judicial system so I could safely escape my abuser. Proposition KK is about supporting those who need it most—our veterans, youth, and victims of violence. This funding is crucial to ensuring these groups receive the care and support they deserve."
• Linda Magid, lead of the Colorado chapter of Moms Demand Action: "Gun violence in all its forms continues to devastate Colorado families and communities, and Coloradans have the opportunity to take action by voting in favor of Prop KK on the ballot in November. By requiring a modest tax on firearms and ammunition, Coloradans will be able to guarantee new funding for protecting and healing survivors, and providing services critical in breaking cycles of violence. VOTE YES ON Prop KK and show your commitment to our state’s safety and future."
• Soledad Diaz, Public Policy and Communications Director for Violence Free Colorado: "Colorado has record high deaths due to domestic violence while funding for victims of violent crimes is at an all time low. Passing Prop KK will stabilize the network of victim support services to support saving lives and create safer communities."
• Vincent Atchity of Mental Health Colorado: "There is nothing more tragic than the death of children and young people by suicide, too often facilitated in our state—especially among boys—by ease of access to firearms. We must continue to invest in resources to support the health and well-being of Colorado’s children and youth and Prop KK will help us do that."

Opposition

Opponents

Organizations

• Independence Institute
• National Rifle Association

Arguments

• The National Rifle Association Institute for Legislative Action (NRA-ILA): "Firearms and ammunition are already subject to an 11% federal excise tax through the Pittman-Robertson Act, along with a variety of other state and local taxes and fees. California is the only other state to enact similar legislation. This tax should be seen as nothing more than an attack on the Second Amendment and those who exercise their rights under it."

Media editorials

See also: 2024 ballot measure media endorsements

Support

• The Daily Camera Editorial Board: "The $36 million the tax is estimated to raise annually would go primarily to the Colorado Crime Victim Services Fund — an exceptionally worthy cause — with the remainder going to a mental and behavioral health fund for veterans and children. Guns are the leading cause of death for children and teens in the U.S. — more than car wrecks and illness — and someone kills themself with a firearm roughly every 20 minutes. We can and must do more to contain the harm guns are doing to our society. An excise tax to help fund services to mitigate the destruction of firearms is a good step. Vote “yes” on Proposition KK."

Opposition

• Colorado Springs Gazette and Denver Gazette Editorial Board: "This steep, 6.5% tax on guns and ammunition is a misfire. A sales tax won’t curb armed criminals — they tend to steal their weapons — and it won’t help crime’s victims. Instead, it will make it all the more difficult for law-abiding citizens of modest means to buy firearms for self-defense. And it creates another slush fund for the Legislature to raid."

Campaign finance

See also: Campaign finance requirements for Colorado ballot measures

The campaign finance information on this page reflects the most recent scheduled reports that Ballotpedia has processed, which covered through December 5, 2024.

Ballotpedia has not located any committees registered to support the initiative.

Stop Tax Increases registered as a political action committee (PAC) to oppose the initiative. The committee had not yet reported campaign finance activity.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$0.00	$0.00	$0.00	$0.00	$0.00
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$0.00	$0.00	$0.00	$0.00	$0.00

Methodology

To read Ballotpedia's methodology for covering ballot measure campaign finance information, click here.

Background

California excise tax on firearms and ammunition

California Governor Gavin Newsom (D) signed Assembly Bill 28 into law on September 26, 2023. The legislation made California the first state in the U.S. to enact a separate excise tax on the sale of firearms and ammunition aside from the state's 6% sales tax. The sales of firearms and ammunition are also subject to a federal excise tax of 10% for pistols and revolvers or 11% for other types of firearms and ammunition. Revenue from the excise tax was expected to generate $160 million per year and was set to be used to fund violence prevention programs and school safety and infrastructure projects.

Federal excise tax on firearms and ammunition

The sale of firearms and ammunition are subject to a federal excise tax, known as the Firearms and Ammunition Excise Tax (FAET), of 10% for pistols and revolvers or 11% for other types of firearms and ammunition. The tax was first imposed in 1919. It is imposed when an importer sells or uses the firearms or ammunition and is not imposed again unless the firearms or ammunition are further manufactured.

Colorado Taxpayer's Bill of Rights (TABOR)

Note: This list includes measures that were required to be referred to the ballot for voter approval under TABOR. The list does not include every ballot measure that may have had a potential effect on TABOR refund amounts.

This measure requires voter approval under TABOR since it would increase state revenue. Because actual revenues generated by Proposition EE exceeded the estimated revenues set out in Proposition EE as approved by voters in 2020, voter approval was required to allow the state to retain the revenue above the estimated revenue.

TABOR limits the amount of money the state of Colorado can take in and spend. It limits the annual increase for some state revenue to inflation plus the percentage change in state population. Any money collected above this limit is refunded to taxpayers unless the voters allow the state to spend it.

Since 1992, when TABOR was adopted, through 2023, Colorado voters decided on 38 statewide ballot measures that were designed to increase revenue for the state, which required voter approval under TABOR. Of the 38 measures, 12 (31.58%) were approved and 26 (68.42%) were defeated.

Of the 38 measures, 19 were referred to the ballot by the state legislature and 19 were placed on the ballot through citizen initiative petitions.

• Of the 19 referred measures, 11 (57.89%) were approved and eight (42.10%) were defeated.
• Of the 19 citizen-initiated measures, one (5.26%) was approved and 18 (94.74%) were defeated.

To read about the Taxpayer's Bill of Rights, click here.

Ballot measures related to firearms proposed in 2024

The following is a list of firearms-related measures that have been proposed for the ballot but have not been certified pending signature drives or final legislative votes.

There are no remaining potential firearms-related ballot measures for 2024.

Path to the ballot

In Colorado, a legislatively referred state statute must be passed by a simple majority vote in each chamber of the state legislature. Legislatively referred measures do not need to be signed by the governor. Due to the Colorado TABOR, statewide voter approval is required to enact any legislation to increase government revenue at a faster rate than the combined rate of population increase and inflation.

The measure was introduced as House Bill 24-1349 on February 28, 2024. The measure was passed in the House on April 20, 2024, in a vote of 44-18 with three representatives absent. The measure was passed in the House along partisan lines with 44 Democrats voting in favor and one Democrat voting against and 17 Republicans voting against. The Senate passed the measure with amendments on May 8 by a vote of 18-15 and the House concurred with the Senate's amendments on the same day in a vote of 49-11.

Vote in the Colorado State Senate May 8, 2024
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 18  a
	Yes	No	Not voting
Total	18	15	2
Total percent	51.43%	42.86%	5.71%
Democrat	18	3	2
Republican	0	12	0

Vote in the Colorado House of Representatives May 8, 2024
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 33  a
	Yes	No	Not voting
Total	49	11	5
Total percent	75.38%	16.92%	7.69%
Democrat	43	1	2
Republican	6	10	3

How to cast a vote

See also: Voting in Colorado

See below to learn more about current voter registration rules, identification requirements, and poll times in Colorado.

How to vote in Colorado

Poll times

In Colorado, polls are open from 7:00 a.m. to 7:00 p.m. local time for those who choose to vote in person rather than by mail. An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter registration status here.

In Colorado, an individual can pre-register to vote if they are at least 15 years old. Voters must be at least 18 years old to vote in any election. A voter must be a citizen of the United States and have established residence in Colorado to vote.

Colorado voters can register to vote through Election Day. However, in order to automatically receive a absentee/mail-in ballot, a voter must register online, through the mail, at a voter registration agency, or driver's license examination facility at least eight days prior to Election Day. A voter that registers through a voter registration drive must submit their application no later than 22 days before the election to automatically receive an absentee/mail-in ballot. A voter can register online or submit a form in person or by fax, email, or mail.

Automatic registration

See also: Automatic voter registration

Colorado automatically registers eligible individuals to vote through the Department of Motor Vehicles and certain other state agencies.

Online registration

See also: Online voter registration

Colorado has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

See also: Same-day voter registration

Colorado allows same-day voter registration for individuals who vote in person.

Residency requirements

Colorado law requires 22 days of residency in the state before a person may vote.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Colorado does not require proof of citizenship for voter registration. An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury.

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The site Go Vote Colorado, run by the Colorado Secretary of State office, allows residents to check their voter registration status online.

Voter ID requirements

Colorado requires voters to present non-photo identification when voting in person. If voting by mail for the first, a voter may also need to return a photocopy of his or her identification with their mail-in ballot. Click here for more information.

The following list of accepted forms of identification was current as of August 2025. Click here for the most current information, sourced directly from the Office of the Colorado Secretary of State.

“

The following documents are acceptable forms of identification: A valid Colorado driver’s license or valid identification card issued by the Colorado Department of Revenue. (Note: documents issued to not lawfully present and temporarily lawfully present individuals under Part 5 of Article 2 of Title 42, C.R.S. are not acceptable forms of identification.) A valid U.S. passport. A valid employee identification card with a photograph of the eligible elector issued by any branch, department, agency, or entity of the U.S. government or of Colorado, or by any county, municipality, board, authority, or other political subdivision of Colorado. A valid pilot’s license issued by the federal aviation administration or other authorized agency of the U.S. A valid U.S. military identification card with a photograph of the eligible elector. A copy of a current (within the last 60 days) utility bill, bank statement, government check, paycheck, or other government document that shows the name and address of the elector. A Certificate of Degree of Indian or Alaskan Native Blood. A valid Medicare or Medicaid card issued by the Centers for Medicare and Medicaid Services. A certified copy of a U.S. birth certificate for the elector. Certified documentation of naturalization. A valid student identification card with a photograph of the eligible elector issued by an institute of higher education in Colorado, as defined in section 23-3.1-102(5), C.R.S.. A valid veteran identification card issued by the U.S. department of veterans affairs veterans health administration with a photograph of the eligible elector. A valid identification card issued by a federally recognized tribal government certifying tribal membership. Any form of identification listed above that shows your address must show a Colorado address to qualify as an acceptable form of identification. The following documents are also considered acceptable forms of identification for voting: Verification that a voter is a resident of a group residential facility, as defined in section 1-1-104(18.5), C.R.S. Verification that a voter is a person committed to the department of human services and confined and eligible to register and vote shall be considered sufficient identification of such person for the purposes of section 1-2-210.5, C.R.S. Written correspondence from the county sheriff or his or her designee to the county clerk indicating that a voter is confined in a county jail or detention facility.

”

• Note: SB 1, signed into law on May 12, 2025, specified that tribal IDs issued by the Bureau of Indian Affairs, the Indian Health Service, or another federal agency were also valid identification.

See also

2024 measures

• 2024 ballot measures
• Taxes on the ballot
• Firearms on the ballot
• 2024 petition deadlines

Colorado

• Colorado ballot measures
• Colorado initiative laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls
• Ballot measure signature costs

External links

• House Bill 1349 full text