The Illinois Supreme Court has struck down Cook County’s gun and ammo tax as unconstitutional in a decision released yesterday. In Guns Save Life v. Ali, the state’s high court ruled the tax on an unpopular fundamental right improperly violates the Illinois Constitution’s uniformity clause.
The Cook County Board implemented $25 per gun tax on firearm purchases in 2013 to make legal gun owners help pay for gun crimes committed by gang members and other violent criminals, primarily in Chicago. Later, the Cook County Board galaxy brains implemented yet another tax on a fundamental right they don’t like with in a 5 cents per round ammo tax (a penny per round for rimfire ammo).
Here in the real world, these taxes accomplished two things. First, the burdensome taxes made business more difficult for legitimate retail establishments selling firearms and ammunition in Cook County. Along the same lines, some businesses outside the county advertised that they didn’t charge the “Cook County tax” on firearm and ammo purchases in their stores, drawing Cook County residents’ business.
The second thing the tax accomplished was to spur Guns Save Life, an aggressive grass roots gun rights organization, to file suit to block the unconstitutional taxes. With the assistance of the National Rifle Association’s Institute for Legislative Action legal team, Guns Save Life became the organizational plaintiff in the suit.
NRA-ILA’s Special Counsel Chris Conte crafted the challenge for us. Conte’s brilliant legal mind has proved priceless working behind the scenes in countless legal actions to overturn unconstitutional gun control laws. In fact, Illinois finally joined the other 49 states with concealed carry laws thanks to a successful legal challenge Conte helped draft many years ago.
Sadly, Conte passed away recently and was unable to see the successful outcome of yet another of his lawsuits benefit America’s gun owners.
In a 6-0 decision, the Illinois Supreme Court overruled the circuit and appellate courts, declaring the special tax on a fundamental civil right unconstitutional. Specifically, the law violated the uniformity clause of the state constitution.
I was one of the individual plaintiffs in the suit and I’ve been asked about chances that Cook County will appeal the decision to the US Supreme Court. At this time, I believe that’s highly unlikely for one big reason: the US Supreme Court accepts only a tiny percentage of cases submitted to them for review. A corollary to that might be if Cook County appealed the case, the US Supreme Court ruling against them could effectively result in a national prohibition on gun and ammo surtaxes.
The Patch has the mainstream media’s take on the Guns Save Life victory.
One of the justices issued a special concurring opinion, while Chief Justice Anne Burke took no part in the consideration or decision of the case.
“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,” the majority found. “Additionally, nothing in the ordinance indicates that the proceeds generated from the ammunition tax must be specifically directed to initiatives aimed at reducing gun violence. Thus, we hold the tax ordinances are unconstitutional under the uniformity clause.”
The uniformity clause in Article IX of the state constitution requires that classes of taxes must be reasonable and that subjects and objects within each class be taxed uniformly.
Not only does the decision directly benefit Cook County residents and visitors buying guns and ammunition in the county, but more importantly it also benefits residents across the Land of Lincoln. It effectively scuttles legislative proposals to expand the Cook County surtax state-wide, or to impose it on purchases of police patrol-type rifles along with other popular semi-automatic firearms and the magazines that feed them.
John Boch is the Executive Director of Guns Save Life.
“In a 6-0 decision, the Illinois Supreme Court overruled the circuit and appellate courts, declaring the special tax on a fundamental civil right unconstitutional. Specifically, the law violated the uniformity clause of the state constitution.”
The Illinois court didn’t say this but just wanted to note its unconstitutional under the U.S. Constitution also.
Fundamental rights (e.g. those in the Bill Of Rights) are Constitutionally exempt from taxation
(meaning, also, special taxation, outside of normal sales tax, levied on or against things used to exercise the fundamental right.)
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Why don’t you work for us and pay each one of us for your intrusion.
I would have a difficult time believing that anyone on SCOTUS would argue that they had any business interfering with a State Supreme Court’s interpretation of *that state’s* Constitution.
The dems also had the ‘poll tax’ back in the day.
The fascist left is all about trampling human and civil rights.
Now if they would have stated that the tax was an unconstitutional infringement on the citizens civil rights afforded under the Second Amendment as is the FOID card requirement and all other restrictions.
This victory is likely a pause.
“..the revenue generated from the firearm tax is not directed to any fund or program specifically related to curbing the cost of gun violence,” the majority found. “Additionally, nothing in the ordinance indicates that the proceeds generated from the ammunition tax must be specifically directed to initiatives aimed at reducing gun violence…”
The justices issued a road map for a “fix”.
Cook re-adapting the ordinances now linked to fund anti-2A programs in 3..2..1..
“Cook re-adapting the ordinances now linked to fund anti-2A programs in 3..2..1..”
*Exactly*…
that was just part of the examination addressing the claims made.
It doesn’t matter if Cook County adapts those or not. Its the existence of the tax its self, no matter what its used for or not used for, that is unconstitutional.
“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,” the majority found. “Additionally, nothing in the ordinance indicates that the proceeds generated from the ammunition tax must be specifically directed to initiatives aimed at reducing gun violence. Thus, we hold the tax ordinances are unconstitutional under the uniformity clause.”
This is not a ruling with any real weight behind it – They will just pass another law specifying where the money will go to “Fight gun violence”, like using the money to pay for gift cards for ‘buy-backs’…
Good job Boch! I’ve lived in Cook county for 38 years. I’ve NEVER paid either tax. I buy everything in Indiana and bought 2 guns in Illinois this year. In Will county. EFF Cook!
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When’s this being applied to the NFA?
Get the ball rolling and file a lawsuit…
I wonder if I can get my 5 cent tax per cartridge back from Cook County where I bought ammo from Cableas over the years. I did start going to Bass Pro in Gurnee to get away from the tax after several purchases at Cableas thou.
Just waiting for the FOID to be struck down now. I guess it is just hopeful wishing living in Illinois. A judge has already struck it down 2 times already.
Cook County took Poll Tax and ran with it. History confirms there is nothing whatsoever about Gun Control that is not nazi and racist based. Any ruling that dances around the aforementioned dances around the truth.
Federal – Firearms and Ammunition Excise Tax?
10-11% tax on what be purchase and which certainly should have been piling up over the last 18m. I wonder if it is ever audited?
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