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Items Taxed to Support Wildlife and Sport Fish Restoration in America

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Items Taxed to Support Wildlife and Sport Fish Restoration in America U.S. Fish & Wildlife Service Items Taxed to Support Wildlife and Sport Fish Restoration in America Manufacturers, producers and importers pay an excise tax on shooting, archery, and angling equipment. Recreational boaters also contribute with fuel and electric motor taxes. The U.S. Fish and Wildlife Service administers the Wildlife and Sport Fish Restoration Programs and distributes funds to State fish and wildlife resource agencies. Each year, millions of dollars are dedicated to fish and wildlife restoration and enhancement projects across the country. More than $20 billion have been collected, distributed, and matched with funds from State agencies for fish and wildlife management, species and habitat restoration, habitat protection, land acquisition, scientific study, population monitoring, hunter and aquatic education, and access for hunting, fishing and boating. Photo/USFWS Arms and Wildlife Restoration Program Reloaders; Ammunition Federal Firearms and Ammunition A person who reloads used shell or Excise Tax (FAET) is imposed on the cartridge cases if such reloaded sale or business use of the following shells or cartridges are sold by articles by the manufacturer, the reloader. However, if the producer or importer thereof at the reloader (in return for a fee following rates: and expenses) reloads casings of shells or cartridges with the Handguns (10%) identical casings provided by the customer to that customer 1. Pistols no FAET attaches. The customer in this situation could be liable 2. Revolvers for FAET depending on what the customer does with the reloaded Other Firearms (11%) shells or cartridges (sells or puts to Includes any portable weapons, personal use). such as: Missouri Department of Conservation© Gunsmiths; 1. Rifles Gunsmiths should contact TTB Photo/USFWS to determine whether or not their 2. Carbines specific activities are taxable or non-taxable. In general, two 3. Machine guns events must occur for the FAET to apply to the alteration or 4. Shotguns modification of any firearm: 5. Fowling pieces 1. An act of manufacture involving firearm must occur. Portable weapons that use matchlock, flintlock, percussion 2. The person who is responsible for cap ignition system, or black the act of manufacture must sell the powder firearms firearm or use it for a business use. 6. Antique firearms To be considered an “act of manufacture,” alterations must Shells and Cartridges (11%) materially change a firearm so that a (Ammunition) different article results. Modifications to a firearm that significantly change In addition, FAET is imposed on the the function of a firearm also amount Photo/USFWS Richard following: to manufacture. Aiken Unassembled Firearms: Tax is Photo/USFWS Source: Alcohol and Tobacco Tax and imposed on sales of firearms, pistols, Trade Bureau (TTB). This listing and revolvers that, although in represents the majority of items knocked down condition, are complete taxed. as to all component parts. Bows and Arrows Archery equipment is taxed at 11% of 7. Bowstrings sales price and includes: Points, tips and broadheads 8. Draw stops Arrow holders (all items to be 9. Finger protectors attached to affixed to a bow to hold an arrow bowstring in ready position) 10. Grip formers Arrow plates (whether fixed, adjustable, spring loaded, etc.) 11. Kisser buttons (all items attached Photo/USFWS to bowstring to establish Arrow rests (whether bow shelf or consistent anchor point) auxiliary type) Photo/USFWS 12. Nocking points (all items attached Quivers designed to provide to bowstring to establish arrow ready access to taxable arrows positioning) during the time the archer is engaged in target 13. Bowstring silencers shooting, hunting, fishing, regardless of material from which 14. Bow tip protectors constructed (including bow quivers for attaching to bows and ground 15. Brush buttons quivers) 16. Cable guards and slides Bows – draw weight 30 pounds or Photo: NEBRASKAland more, including laminated, 17. Camouflaged bow covers (slip- Magazine/Nebraska Game composite bows, solid glass, wood, over cloth, self adhesive tape and Parks Commission© steel, etc, bows and crossbows type, etc) Bow parts and accessories 18. Draw checks (spring loaded including: clickers, mirrors, or any other device attached to bow or string 1. Bow handles, handle sections, bow Photo: NEBRASKAland to insure consistent draw length) levels, bow limbs Magazine/Nebraska Game and Parks Commission© 19. Release draw bars 2. Bow saddles (including interchangeable or replaceable bow 20. String peeps (all items attached grips) to bowstring for use in sighting) 3. Bow sights and bow sight Source: Internal Arrows-The 2018 tax on arrow shafts extensions (including parts Revenue Service is $.51 per shaft whether in a finished and attachments therefore) (IRS). This or unfinished product. The rate is listing represents adjusted January 1 of each year. 4. Bow silencing pads Photo: NEBRASKAland the majority of Magazine/Nebraska Game items taxed. and Parks Commission© 5. Bow wrist slings 6. Bow stabilizers (for all attachments and weights for use on bows to effect stabilization, counterbalancing, modification of weight distribution) Photo: NEBRASKAland Magazine/Nebraska Game and Parks Commission© Photo/Lori Bennett© Sport Fishing Sport Fish Restoration Program Equipment Sport fishing equipment is taxed at 10% of the sales price and includes: Fishing rods and poles (maximum tax of $10) and component parts, including; 1. Rod handle 2. Guide 3. Reel seat 4. Blank rod 5. Tip-top Photo/Take Me Fishing. org© 6. Ferrule Fishing reels: 1. Fly fishing reels 2. Reels or spools designed for use in ice fishing 3. Reels or spools employed for dispensing and retrieving line Photo: NEBRASKAland attached to arrows and spears Magazine/Nebraska Game used in fishing and Parks Commission© Fly fishing lines and other fishing lines not over 130 pounds test Fishing spears, spear guns, and spear tips Items of terminal tackle including: 1. Leaders including swivels and snaps 2. Artificial lures including plugs, spoons, jigs, feathers, spinners, soft-plastic lures and spear fishing decoys 3. Artificial baits 4. Artificial flies Photo/USFWS 5. Fishing hooks 6. Bobbers Fishing tip-ups and tilts including the following components: 7. Sinkers 1. Spool on a spindle 8. Snaps 2. Spring mounted flag on opposite 9. Drayles ends of a vertical pole or arm with cross members to support the pole 10. Swivels or arm over ice Photo/Take Me Fishing. Fishing supplies and accessories Photo/Take Me Fishing. Fishing rod belts (gimbal belt) org© including: org© Fishing rod-holders 1. Fish stringers Fishing harnesses (fighting chair 2. Creels harness) 3. Tackle and fly boxes (taxed at 3%) Fish fighting chairs (permanent or removable in boats) 4. Bags, baskets, and other containers designed to hold fish Fishing outriggers 5. Portable bait containers Fishing downriggers (minnow buckets, floating cages, Photo/USFWS and grasshopper cages) Resale of certain fishing equipment 6. Fishing vests Electric Outboard A tax of 3% of the sale price is Photo/John Stremple© Boat Motors imposed on: 7. Landing nets Electric outboard boat motors 8. Gaff hooks including straight or Import Duties Import duties of 1% to 2.7% are fixed-head gaffs, flying gaffs, and imposed on inflatable boats, sailboats, tuna hooks motorboats, rowboats, and yachts. Import duties of 3.7% to 9.2% are 9. Fishing hook disgorger imposed on fishing rods, fish hooks, fishing line, landing nets, artificial 10. Dressing for fishing lines or baits and flies, plastic tackle boxes, artificial flies reels (depending on value), and reel parts. Motorboat and A tax is imposed on motorboat fuel Small Engine and small engine fuel. Fuel Source: Internal Revenue Service (IRS). This listing represents the majority of Photo/ NEBRASKAland Magazine/Nebraska Game items taxed. Photo/USFWS/LavondaWalton and Parks Commission© U.S. Fish and Wildlife Service Wildlife and Sport Fish Restoration Program MS: WSFR 5275 Leesburg Pike Falls Church, VA 22041-3803 703/358-2156 https://www.fws.gov https://wsfrprograms.fws.gov/ January 2018 THANK YOU Anglers, Hunters, Boaters, Recreational Shooters; and Manufacturers and Importers of Sporting Goods for Keeping Our Outdoor Traditions Alive! .
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