26 U.S.C. § 4161 — Imposition of tax

1. (a)Sport fishing equipment
   1. (1)Imposition of tax
      1. (A)In generalThere 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. (B)Limitation on tax imposed on fishing rods and polesThe tax imposed by subparagraph (A) on any fishing rod or pole shall not exceed $10.
   2. (2)3 percent rate of tax for electric outboard motorsIn the case of an electric outboard motor, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”.
   3. (3)3 percent rate of tax for tackle boxesIn the case of fishing tackle boxes, paragraph (1) shall be applied by substituting “3 percent” for “10 percent”.
   4. (4)Parts or accessories sold in connection with taxable saleIn 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.
2. (b)Bows and arrows, etc
   1. (1)Bows
      1. (A)In generalThere 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.
      2. (B)Archery equipmentThere is hereby imposed on the sale by the manufacturer, producer, or importer—a tax equal to 11 percent of the price for which so sold.
         1. (i)of any part or accessory suitable for inclusion in or attachment to a bow described in subparagraph (A), and
         2. (ii)of any quiver, broadhead, or point suitable for use with an arrow described in paragraph (2),
   2. (2)Arrows
      1. (A)In generalThere 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—a tax equal to 39 cents per shaft.
         1. (i)measures 18 inches overall or more in length, or
         2. (ii)measures less than 18 inches overall in length but is suitable for use with a bow described in paragraph (1)(A),
      2. (B)Exemption for certain wooden arrow shaftsSubparagraph (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—
         1. (i)measures 5⁄16 of an inch or less in diameter, and
         2. (ii)is not suitable for use with a bow described in paragraph (1)(A).
      3. (C)Adjustment for inflation
         1. (i)In generalIn 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—
            1. (I)such amount, multiplied by
            2. (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.
         2. (ii)RoundingIf 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. (3)Coordination with subsection (a)No tax shall be imposed under this subsection with respect to any article taxable under subsection (a).