Illinois County’s Anti-Second Amendment Taxes Ruled Unconstitutional

by
posted on November 3, 2021
** When you buy products through the links on our site, we may earn a commission that supports NRA's mission to protect, preserve and defend the Second Amendment. **
illinois.jpeg

In a victory for the Second Amendment and the citizens of Illinois, the state’s Supreme Court unanimously ruled that two taxes Cook County had devised—one for firearms and one for ammunition—are unconstitutional. This NRA-backed case was known as Guns Save Life, Inc. v. Ali, and the 6-0 decision was handed down on October 21.

Enacted in 2013, the Cook County Gun Violence Firearm Tax Ordinance imposed a $25 tax on the purchase of a firearm from a Cook County retailer. The county later levied a separate tax on ammunition, which came to five cents per centerfire round and one cent per rimfire round sold in the county.

“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,” wrote Supreme Court Justice Mary Jane Theis. “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,” she said.

Actually, firearms and ammunition are already taxed significantly, with the proceeds going to conservation programs across the nation. As A1F.com noted recently: “The legal mechanism…is the Federal Aid in Wildlife Restoration Act, more commonly known as the Pittman-Robertson Act (P-R), which became law in 1937, after the firearms and ammunition industry, sportsmen, and others asked Congress to help dwindling wildlife species. The result was P-R, an excise tax on the sale of firearms and ammunition products.”

The funds from this program are apportioned to state wildlife agencies for conservation efforts, hunter education, and shooting-related projects and programs. To date, the P-R Act has raised over $13 billion for American conservation projects.

In another sign of improvement for gun owners in the Land of Lincoln, it appears Illinois citizens are beginning to receive their Firearms Owners Identification Cards (FOID) in a more timely fashion, following a dramatic slowdown in the approval process in 2020. An Illinois resident must possess a valid FOID Card to purchase firearms and ammunition in the state.

Latest

House Committee on Ways and Means Chairman Rep. Jason Smith
House Committee on Ways and Means Chairman Rep. Jason Smith

The Greatest Second Amendment Victory in a Century

On July 4, 2025, Americans celebrated not only our nation’s independence, but also the restoration of our constitutional Second Amendment rights becoming unconstrained by burdensome and arbitrary fees.

Opening Salvo | More Evidence That Gun-Control Groups are Freaking Out

With the Trump administration’s law-and-order push showing America’s crime problem is clearly not the fault of lawfully armed citizens, gun-control groups are freaking out.

John Rich has a Song for Armed Citizens

John Rich's latest song is "The Righteous Hunter." It is a moving tune about standing up to stop those with evil intentions. It is a song for lawfully armed citizens.

This Department of Education Grant Could Change Things

The University of Wyoming’s Firearms Research Center has been awarded a nearly $1 million grant by the U.S. Department of Education to develop a nationwide program on the origins, meaning and implications of the Second Amendment.

From the Editor | Charlie Kirk Lived for Freedom

“Give me liberty, or give me death,” are the immortal words of Patrick Henry spoken on March 23, 1775, to the Second Virginia Convention in Richmond, Va. His impassioned words were a call to arms against British tyranny.  

Ninth Circuit to Revisit Background Checks on Ammo Case

The Ninth Circuit Court of Appeals has granted rehearing en banc in Rhode v. Bonta—a case backed by the National Rifle Association and California Rifle and Pistol Association. 

Interests



Get the best of America's 1st Freedom delivered to your inbox.