Internal Revenue Code:Sec. 4161. Imposition of tax
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle D - Miscellaneous Excise Taxes
CHAPTER 32 - MANUFACTURERS EXCISE TAXES
Subchapter D - Recreational Equipment
PART I - SPORTING GOODS
Statute
Sec. 4161. Imposition of tax
(a) Sport fishing equipment
(1) IMPOSITION OF TAX-
(A) IN GENERAL- There is hereby imposed on the sale of any
article of sport fishing equipment by the manufacturer,
producer, or importer a tax equal to 10 percent of the price
for which so sold.
(B) LIMITATION ON TAX IMPOSED ON FISHING RODS AND POLES- The tax
imposed by subparagraph (A) on any fishing rod or pole shall
not exceed $10.
(2) 3 percent rate of tax for electric outboard motors.--
In the case of an electric outboard motor, paragraph (1) shall
be <<NOTE: Applicability.>> applied by substituting `3 percent'
for `10 percent'.
(A) In general
In the case of an electric outboard motor or a sonar device
suitable for finding fish, paragraph (1)(A) shall be applied by
substituting ''3 percent'' for ''10 percent''.
(B) $30 limitation on tax imposed on sonar devices suitable for
finding fish
The tax imposed by paragraph (1)(A) on any sonar device suitable
for finding fish shall not exceed $30.
(3) 3 percent <<NOTE: Applicability.>> rate of tax for
tackle boxes.--In the case of fishing tackle boxes, paragraph
(1) shall be applied by substituting `3 percent' for `10
percent'.
(4) Parts or accessories sold in connection with taxable sale
In the case of any sale by the manufacturer, producer, or
importer of any article of sport fishing equipment, such article
shall be treated as including any parts or accessories of such
article sold on or in connection therewith or with the sale
thereof.
(b) Bows and arrows, etc.
(1) Bows.--
(A) In general.--There is hereby imposed on the
sale by the manufacturer, producer, or importer of any
bow which has a peak draw weight of 30 pounds or more, a
tax equal to 11 percent of the price for which so sold.
(B) Archery equipment.--There is hereby imposed on
the sale by the manufacturer, producer, or importer--
(i) of any part or accessory suitable for
inclusion in or attachment to a bow described in
subparagraph (A), and
(ii) of any quiver, broadhead, or point suitable for
use with an arrow described in paragraph (2),
a tax equal to 11 percent of the price for which so sold.
(2) Arrows.--
(A) In general.--There is hereby imposed on the first sale by the
manufacturer, producer, or importer of any shaft (whether sold
separately or incorporated as part of a finished or unfinished
product) of a type used in the manufacture of any arrow which
after its assembly--
(i) measures 18 inches overall or more in length, or
(ii) measures less than 18 inches overall in length but is
suitable for use with a bow described in paragraph (1)(A),
a tax equal to 39 cents per shaft.
(B) Adjustment for inflation.--
(i) In general.--In the case of any calendar year beginning
after 2005, the 39-cent amount specified in subparagraph (A)
shall be increased by an amount equal to the product of--
(I) such amount, multiplied by
(II) the cost-of-living adjustment determined under
section 1(f)(3) for such calendar year, determined by
substituting `2004' for `1992' in subparagraph (B) thereof.
(ii) Rounding.--If any increase determined under clause (i) is
not a multiple of 1 cent, such increase shall be rounded to
the nearest multiple of 1 cent.
(3) Coordination with subsection (a)
No tax shall be imposed under this subsection with respect to
any article taxable under subsection (a).
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 489; Pub. L. 89-44, title II,
Sec. 205(a), June 21, 1965, 79 Stat. 140; Pub. L. 92-558, title II,
Sec. 201(a), Oct. 25, 1972, 86 Stat. 1173; Pub. L. 98-369, div. A,
title X, Sec. 1015(a), 1017(a), (b), July 18, 1984, 98 Stat. 1017,
1021; Pub. L. 99-514, title XVIII, Sec. 1899A(48), Oct. 22, 1986,
100 Stat. 2961; Pub. L. 105-34, title XIV, Sec. 1433(a), Aug. 5,
1997, 111 Stat. 1051.)
Miscellaneous
AMENDMENTS
2005 - Public Law 109-059 of 2005 amends section 4161(a)
is amended to read as follows:
(1) IMPOSITION OF TAX- (A) IN GENERAL- There is hereby imposed on the
sale of any article of sport fishing equipment by the manufacturer,
producer, or importer a tax equal to 10 percent of the price for which
so sold. (B) LIMITATION ON TAX IMPOSED ON FISHING RODS AND POLES- The
tax imposed by subparagraph (A) on any fishing rod or pole shall not
exceed $10.
Section 4161(a)(2) is amended by striking `paragraph (1)' both places
it appears and inserting `paragraph (1)(A)'.
Effective Date- The amendments made by this section shall apply to
articles sold by the manufacturer, producer, or importer after
September 30, 2005.
2004 - Pub. L. 108-493, Sec 1. Repealed subsection (b) of section 332
of Public Law 108-357 - American Jobs Creation Act of 2004 - and
all amendments made by such subsection; such repeal shall be applied
as if such referenced subsection 332 and related amendments had
never been enacted.
2004 - Pub. L. 108-493, Sec 1. Paragraph (2) of section 4161(b) of the
Internal Revenue Code of 1986 (relating to arrows) is amended by
striking paragraph (2) and inserting a new paragraph (2).
Points.--Clause (ii) of section 4161(b)(1)(B) (relating to
archery equipment) of such Code is amended by striking ``quiver or
broadhead'' and inserting ``quiver, broadhead, or point''.
Effective Date.--The <<NOTE: 26 USC 4161 note.>> amendments made
by these subsections shall apply to articles sold by the
manufacturer, producer, or importer after March 31, 2005.
2004 - Pub. L. 108-357, Sec. 333. Subsection (a) of section 4161
(relating to sport fishing equipment) is amended by redesignating
paragraph (3) as paragraph (4) and by inserting after paragraph (2)
the following new paragraph: (3) 3 percent rate of tax for tackle boxes.
Effective Date.--The <<NOTE: 26 USC 4161 note.>> amendments made [by]
this section shall apply to articles sold by the manufacturer, producer,
or importer after December 31, 2004.
Repealed amendment. The following amendment has been repealed by
PL 108-493 and applied as though the following amendment had never
been enacted:
2004 - Pub. l. 108-357, Sec. 332. Paragraph (1) of section 4161(b)
(relating to bows) is amended; Subsection (b) of section 4161 (relating
to bows and arrows, etc.) is amended by redesignating paragraph (3) as
paragraph (4) and inserting new paragraph (3); Section 4161(b)(2) is
amended by inserting ``(other than broadheads)'' after ``point'', and by
striking ``Arrows.--'' in the heading and inserting``Arrow components.--''.
(d) Effective Date.--The <<NOTE: 26 USC 4161 note.>> amendments made
by this section shall apply to articles sold by the manufacturer,
producer, or importer after the date which is 30 days after the date of
the enactment of this Act.
1997 - Subsec. (b). Pub. L. 105-34 amended subsec. (b)
generally. Prior to amendment, subsec. (b) consisted of pars. (1)
to (3) imposing taxes on bows and arrows and parts and accessories
and providing for coordination of taxes under subsecs. (a) and (b).
1986 - Subsec. (b)(1)(B)(ii). Pub. L. 99-514 substituted a comma
for the period at end.
1984 - Subsec. (a). Pub. L. 98-369, Sec. 1015(a), in amending
subsec. (a) generally, designated existing provisions as par. (1),
substituted ''any article of sport fishing equipment by the
manufacturer, producer, or importer'' for ''fishing rods, creels,
reels, and artificial lures, baits, and flies (including parts or
accessories of such articles sold on or in connection therewith, or
with the sale thereof) by the manufacturer, producer, or
importer'', and added pars. (2) and (3).
Subsec. (b)(1)(B). Pub. L. 98-369, Sec. 1017(a), designated
existing provisions as cl. (i) and added cl. (ii).
Subsec. (b)(2)(A). Pub. L. 98-369, Sec. 1017(b)(2), struck out
''(other than a fishing reel)'' after ''part or accessory''.
Subsec. (b)(3). Pub. L. 98-369, Sec. 1017(b)(1), added par. (3).
1972 - Subsec. (a). Pub. L. 92-558, Sec. 201(a)(1), designated
existing provisions as subsec. (a) and inserted catchline.
Subsec. (b). Pub. L. 92-558, Sec. 201(a)(2), added subsec. (b).
1965 - Pub. L. 89-44 removed 10 percent tax on equipment for
billiards, pool, bowling, trap shooting, cricket, croquet,
badminton, curling, deck tennis, golf, lacrosse, polo, skiing,
squash, table tennis, and tennis, and retained tax only for fishing
equipment.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1433(b) of Pub. L. 105-34 provided that: ''The amendment
made by subsection (a) (amending this section) shall apply to
articles sold by the manufacturer, producer, or importer after
September 30, 1997.''
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 1015(a) of Pub. L. 98-369 applicable with
respect to articles sold by the manufacturer, producer, or importer
after Sept. 30, 1984, see section 1015(e) of Pub. L. 98-369, set
out as an Effective Date note under section 4162 of this title.
Section 1017(c) of Pub. L. 98-369 provided that: ''The amendments
made by this section (amending this section) shall apply with
respect to articles sold by the manufacturer, producer, or importer
after September 30, 1984.''
EFFECTIVE DATE OF 1972 AMENDMENT
Section 201(b) of Pub. L. 92-558, as amended by Pub. L. 93-313,
June 8, 1974, 88 Stat. 238, provided that: ''The amendments made by
subsection (a) of this section (amending this section) shall apply
with respect to articles sold by the manufacturer, producer, or
importer thereof on or after January 1, 1975.''
EFFECTIVE DATE OF 1965 AMENDMENT
Section 701(a) of Pub. L. 89-44 provided that:
''(1) In general. - Except as otherwise provided in this
subsection, the amendments made by titles I and II of this Act
(enacting sections 4094 and 6424 of this title, amending this
section and sections 4055, 4057, 4061, 4091, 4216, 4218, 4221,
4222, 4227, 6011, 6206, 6412, 6416, 6675, 7210, 7603, 7604, and
7605 of this title, repealing sections 4001 to 4003, 4011 to 4013,
4021, 4022, 4031, 4051 to 4053, 4111, 4121, 4131, 4141 to 4143,
4151, 4171 to 4173, 4191, 4192, 4201, 4211, and 4224 of this title,
and amending provisions set out as a note under section 120 of
Title 23, Highways) shall apply with respect to articles sold on or
after the day after the date of the enactment of this Act (June 21,
1965).
''(2) Special rules. - The amendments made by sections 201(b)(2)
(amending section 4061 of this title) (relating to automobile parts
and accessories) and 202(a) (amending section 4091 of this title)
(relating to lubricating oil) shall apply with respect to articles
sold on or after January 1, 1966. The amendments made by section
202(b) (enacting section 6424 of this title) and (c) (enacting
section 4094 and amending sections 6206, 6675, 7210, 7603, 7604,
and 7605 of this title) (relating to payments with respect to
lubricating oil) shall take effect January 1, 1966. The amendments
made by section 203 (repealing sections 4111, 4121, and 4131 of
this title), insofar as they relate to the tax imposed by section
4131 (relating to electric light bulbs) of the Code, and the
amendments made by section 208 (amending sections 4216, 4218, 4221,
4222, and 4227), insofar as they relate to the tax imposed by
section 4061(b) (relating to automotive parts and accessories),
section 4091 (relating to lubricating oil), or section 4131
(relating to electric light bulbs) of the Code, shall apply with
respect to articles sold on or after January 1, 1966. The
amendments made by section 207 (amending sections 4216 and 6416 of
this title) (relating to partial payments; sales of installment
accounts) and 209(a) (amending section 6412 of this title)
(relating to floor stocks refunds on passenger automobiles, etc.)
shall take effect on the day after the date of the enactment of
this Act (June 21, 1965). The amendments made by section 210
(amending provisions set out as a note under section 120 of Title
23, Highways) (relating to Highway Trust Fund) shall take effect
January 1, 1966.
''(3) Installment sales, etc. - For purposes of paragraphs (1)
and (2), an article shall not be considered sold before the day
after the date of the enactment of this Act (June 21, 1965) or
before January 1, 1966, as the case may be, unless possession or
right to possession passes to the purchaser before such day or such
date. In the case of -
''(A) a lease,
''(B) a contract for the sale of an article where it is
provided that the price shall be paid by installments and title
to the article sold does not pass until a future date
notwithstanding partial payment by installments,
''(C) a conditional sale, or
''(D) a chattel mortgage arrangement wherein it is provided
that the sale price shall be paid in installments,
entered into before such day or such date, payments made on or
after such day or such date with respect to the article leased or
sold shall, for purposes of this subsection, be considered as
payments made with respect to an article sold on or after such day
or such date, if the lessor or vendor establishes that the amount
of payments payable on or after such day or such date with respect
to such article has been reduced by an amount equal to the tax
reduction applicable with respect to the lease or sale of such
article.
''(4) Electric light bulbs used in manufacture of articles upon
which tax is repealed. - For purposes of applying section 4218(a)
of the Code with respect to the use of an electric light bulb or
tube by the manufacturer, producer, or importer thereof, and for
purposes of applying section 4221(d)(6)(A) of the Code with respect
to the sale of an electric light bulb or tube for use in further
manufacture, an article which was taxable under chapter 32 of the
Code on the date of the enactment of this Act (June 21, 1965)
shall, during the period beginning with the day after the date of
the enactment of this Act through December 31, 1965, be treated as
an article taxable under such chapter.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 4162, 6302, 9504 of this
title; title 16 section 669b.
