Two Cook County ordinances impose tax on retail purchase of firearms and firearm ammunition. To survive scrutiny under a uniformity challenge, where a tax classification directly bears on a fundamental right, the government must establish that the tax classification is substantially related to the object of the legislation. The Cook County firearm and ammunition tax ordinances impose a burden on the exercise of a fundamental right protected by the 2nd amendment, but the revenue generated from the tax is not directed to any fund or program specifically related to curbing the cost of gun violence. Ordinances violated the uniformity clause of the Illinois constitution. (GARMAN, NEVILLE, OVERSTREET, and CARTER, concurring; M. BURKE, specially concurring.)
Illinois Supreme Court
Civil Court
Ordinances