Illinois Supreme Court Rules Unconstitutional Tax on Guns and Ammo

The Illinois Supreme Court ruled on Oct. 21 that two taxes on guns and ammunition in Cook County violate the state’s constitution because they affect law-abiding citizens’ Second Amendment right to acquire firearms for self-defense. Supreme Court Justice Mary Jane Theis wrote in a 6–0 decision that the taxes violate the constitution’s uniformity clause, while also pointing out that the revenue from the generated tax isn’t directed toward funds or programs that reduce gun violence. “While the taxes do not directly burden a law-abiding citizen’s right to use a firearm for self-defense, they do directly burden a law-abiding citizen’s right to acquire a firearm and the necessary ammunition for self-defense,” Theis wrote in a 14-page opinion (pdf) filed on Thursday. “Under the plain language of the ordinances, the revenue generated from the firearm tax is not directed to any fund or program specifically related to curbing the cost of gun violence,” …

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