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New Mexico county weighs self-imposed tax to fund gun rights lawsuits

November 2, 2026

A ballot measure in Lea County, New Mexico, flips the usual gun-tax debate on its head: instead of a tax aimed at restricting gun ownership, voters there are deciding whether to tax themselves a penny on every $100 in purchases to fund legal fights against the state's new gun control laws.

Key points

  • The proposal: Bearing Arms reports the measure would raise Lea County's gross receipts tax slightly in unincorporated areas, generating an estimated $900,000 a year for legal challenges.
  • The target laws: State Rep. Randall Pettigrew, who pushed for the measure, cited Senate Bill 5 and House Bill 149 as examples of state legislation restricting carry near polling places and imposing a seven-day purchase waiting period.
  • The legal question: A KOAT legal analyst quoted in the piece warns the fund could run afoul of New Mexico's anti-donation clause if the money is seen as benefiting private individuals rather than the public.
  • The precedent: Bearing Arms notes this appears to be the first fund of its kind in the country, and says the idea could spread if voters approve it.

Quick take

Bearing Arms argues that gun owners rarely have the same institutional legal muscle that gun control advocates enjoy through university clinics and advocacy groups, and frames this tax as a way to even the playing field. Whether that logic survives a court challenge over the anti-donation clause is a separate question, but the core idea — that defending a constitutional right sometimes costs money nobody wants to spend — is worth sitting with, especially for anyone who's paid an excise tax just to buy ammo.

Read the full story: bearingarms.com