
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4161]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
                 CHAPTER 32--MANUFACTURERS EXCISE TAXES
 
                  Subchapter D--Recreational Equipment
 
                         PART I--SPORTING GOODS
 
Sec. 4161. Imposition of tax


(a) Sport fishing equipment

                        (1) Imposition of tax

        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.

     (2) 3 percent rate of tax for electric outboard motors and 
                   sonar devices suitable for finding fish

        (A) In general

            In the case of an electric outboard motor or a sonar device 
        suitable for finding fish, paragraph (1) 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) on any sonar device 
        suitable for finding fish shall not exceed $30.

      (3) 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 draw weight of 10 
        pounds or more, a tax equal to 11 percent of the price for which 
        so sold.

        (B) Parts and accessories

            There is hereby imposed upon the sale by the manufacturer, 
        producer, or importer--
                (i) of any part of accessory suitable for inclusion in 
            or attachment to a bow described in subparagraph (A), and
                (ii) of any quiver suitable for use with arrows 
            described in paragraph (2),

        a tax equivalent to 11 percent of the price for which so sold.

                             (2) Arrows

        There is hereby imposed on the sale by the manufacturer, 
    producer, or importer of any shaft, point, nock, or vane of a type 
    used in the manufacture of any arrow which after its assembly--
            (A) measures 18 inches overall or more in length, or
            (B) 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 12.4 percent of the price for which so sold.

                (3) Coordination with subsection (a)

        No tax shall be imposed under this subsection with respect to 
    any article taxable under subsection (a).

(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, Secs. 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.)


                               Amendments

    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.''

                  Section Referred to in Other Sections

    This section is referred to in sections 4162, 6302, 9504 of this 
title; title 16 section 669b.
