Amended 1965
- 1965 Pub. L. 89-44 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.
Cases: Commerce-Pacific, Inc. v. United States, 278 F.2d 651 (9th Cir. 1960); Norton Manufacturing Corp. v. United States, 288 F. Supp. 829 (N.D. Ill. 1968); Herring Magic v. United States, 258 F.2d 197 (9th Cir. 1958)
(a) Sport fishing equipment
Amended 1972, 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 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).
- 1972 Pub. L. 92-558 Pub. L. 92–558, § 201(a)(1), designated existing provisions as subsec. (a) and inserted catchline.
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(1) Imposition of tax
Amended 2005
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11117(a), reenacted heading without change and amended text of par. (1) generally, designating existing provisions as subpar. (A), inserting subpar. heading, and adding subpar. (B).
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(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.
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(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 applied by substituting “3 percent” for “10 percent”.
Amended 2005
- 2005 Pub. L. 109-135 Pub. L. 109–135 amended heading and text of par. (2) generally. Prior to amendment, text read as follows:
- 2005 “(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’.
- 2005 “(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.”
- 2005 Pub. L. 109-59 Pub. L. 109–59, § 11117(b), substituted “paragraph (1)(A)” for “paragraph (1)” in two places.
(3) 3 percent 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”.
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 333(a), added par. (3) and redesignated former par. (3) as (4).
(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.
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 333(a), added par. (3) and redesignated former par. (3) as (4).
(b) Bows and arrows, etc.
Amended 1972, 1997, 2004
- 2004 Pub. L. 108-493 Pub. L. 108–493, § 1(a), repealed Pub. L. 108–357, § 332(b). See note below.
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 332(b), which directed the amendment of subsec. (b) by adding par. (3), relating to arrows, and redesignating former par. (3) as (4), was repealed by Pub. L. 108–493, § 1(a). See Construction of 2004 Amendment note below.
- 1997 Pub. L. 105-34 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).
- 1972 Pub. L. 92-558 Pub. L. 92–558, § 201(a)(2), added subsec. (b).
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(1) Bows
Amended 2004
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 332(a), reenacted heading without change and amended text of par. (1) generally, substituting provisions imposing a tax on the sale of any bow which has a peak draw weight of 30 pounds or more, any part or accessory, and any quiver or broadhead suitable for use with an arrow described in par. (2), for provisions imposing a tax on the sale of any bow which has a draw weight of 10 pounds or more, any part of accessory, and any quiver suitable for use with arrows described in par. (2).
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(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.
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(B) Archery equipment There is hereby imposed on the sale by the manufacturer, producer, or importer—
Amended 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1017(a), designated existing provisions as cl. (i) and added cl. (ii).
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(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),
Amended 1986, 2004
- 2004 Pub. L. 108-493 Pub. L. 108–493, § 1(c), substituted “quiver, broadhead, or point” for “quiver or broadhead”.
- 1986 Pub. L. 99-514 Pub. L. 99–514 substituted a comma for the period at end.
a tax equal to 11 percent of the price for which so sold.
(2) Arrows
Amended 2004
- 2004 Pub. L. 108-493 Pub. L. 108–493, § 1(b), amended heading and text of par. (2) generally, substituting provisions relating to arrows for provisions relating to arrow components.
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 332(c), substituted “Arrow components” for “Arrows” in heading and inserted “(other than broadheads)” after “point” in introductory provisions.
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(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—
Amended 1984
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1017(b)(2), struck out “(other than a fishing reel)” after “part or accessory”.
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(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) Exemption for certain wooden arrow shafts Subparagraph (A) shall not apply to any shaft consisting of all natural wood with no laminations or artificial means of enhancing the spine of such 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 5⁄16 of an inch or less in diameter, and
(ii) is not suitable for use with a bow described in paragraph (1)(A).
Amended 2008
- 2008 Pub. L. 110-343 Pub. L. 110–343 added subpar. (B) and redesignated former subpar. (B) as (C).
(C) Adjustment for inflation
Amended 2008
- 2008 Pub. L. 110-343 Pub. L. 110–343 added subpar. (B) and redesignated former subpar. (B) as (C).
(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—
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(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 “2016” in subparagraph (A)(ii) thereof.
Amended 2017
- 2017 Pub. L. 115-97 Pub. L. 115–97 substituted “for ‘2016’ in subparagraph (A)(ii)” for “for ‘1992’ in subparagraph (B)”.
(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).
Amended 1984, 2004
- 2004 Pub. L. 108-493 Pub. L. 108–493, § 1(a), repealed Pub. L. 108–357, § 332(b). See note below.
- 2004 Pub. L. 108-357 Pub. L. 108–357, § 332(b), which directed the amendment of subsec. (b) by adding par. (3), relating to arrows, and redesignating former par. (3) as (4), was repealed by Pub. L. 108–493, § 1(a). See Construction of 2004 Amendment note below.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 1017(b)(1), added par. (3).