Jaymes v. Maduros

Jaymes v. Madras

Superior Court of California

Filed: July 2, 2024

Status: Active

On September 26, 2023, California Governor Newsom signed Assembly Bill 28 into law. AB 28 imposes an 11% excise tax on gross receipts for the retail sale of firearms, firearm precursor parts, and ammunition.

The Supreme Court has repeatedly held that constitutional rights cannot be singled out for special taxation. Each of the Individual Plaintiffs have purchased a firearm or ammunition and were forced to pay the 11% tax as part of their transaction.

On July 2, 2024, the Second Amendment Foundation, joined by two individuals, and three civil rights organizations, filed suit against California’s Director of the California Department of Tax and Fee Administration. The lawsuit seeks a permanent injunction from enforcement of the law, along with a declaration that the law violates the Second and Fourteenth Amendments.

Case Team: C.D. Michel, Joshua R. Dale, Konstandinos Moros, Tiffany Cheuvront, David H. Thompson, Peter A. Patterson

Case Documents


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Case Media