Watson v. City of Seattle

What the court held

Gun buyers and firearms groups challenged Seattle's ordinance imposing a $25 tax on each firearm and a per-round tax on ammunition sold in the city, arguing it was a disguised regulation preempted by Washington's firearms preemption statute or, alternatively, beyond the city's taxing authority. The Washington Supreme Court affirmed the trial court and upheld the ordinance, holding it is a tax because its primary purpose is raising revenue for public services, that it falls within the broad taxing authority the legislature delegated to first-class cities, and that RCW 9.41.290 preempts only local regulation of firearms, not taxation. Justice Gordon McCloud dissented, reading the preemption statute to reach all local laws relating to firearms.

Summarized from the court's opinion.

What this case is about

Seattle tax on firearm and ammunition sales

GunMapUSA summary of the issue, not a quotation from the court.

Key Dates

• 2017-08-10 — Decided

Sources

• CourtListener — retrieved 2026-08-08