2012 US Code
Title 26 - Internal Revenue Code
Subtitle D - Miscellaneous Excise Taxes (§§ 4001 - 5000C)
Chapter 32 - MANUFACTURERS EXCISE TAXES (§§ 4061 - 4227)
Subchapter D - Recreational Equipment (§§ 4161 - 4182)
Part I - SPORTING GOODS (§§ 4161 - 4162)
Section 4161 - Imposition of tax
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | 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 |
Contains | section 4161 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 489; Pub. L. 89-44, title II, §205(a), June 21, 1965, 79 Stat. 140; Pub. L. 92-558, title II, §201(a), Oct. 25, 1972, 86 Stat. 1173; Pub. L. 98-369, div. A, title X, §§1015(a), 1017(a), (b), July 18, 1984, 98 Stat. 1017, 1021; Pub. L. 99-514, title XVIII, §1899A(48), Oct. 22, 1986, 100 Stat. 2961; Pub. L. 105-34, title XIV, §1433(a), Aug. 5, 1997, 111 Stat. 1051; Pub. L. 108-357, title III, §§332(a)-(c), 333(a), Oct. 22, 2004, 118 Stat. 1477, 1478; Pub. L. 108-493, §1(a)-(c), Dec. 23, 2004, 118 Stat. 3984; Pub. L. 109-59, title XI, §11117(a), (b), Aug. 10, 2005, 119 Stat. 1951; Pub. L. 109-135, title IV, §412(uu), Dec. 21, 2005, 119 Stat. 2640; Pub. L. 110-343, div. C, title V, §503(a), Oct. 3, 2008, 122 Stat. 3877. |
Statutes at Large References | 79 Stat. 140, 155 86 Stat. 1173 88 Stat. 238 98 Stat. 1017, 1021 100 Stat. 2961 111 Stat. 1051, 1052 118 Stat. 1477, 3984, 1478, 3985 119 Stat. 1951, 2640 122 Stat. 3877 |
Public Law References | Public Law 89-44, Public Law 92-558, Public Law 93-313, Public Law 98-369, Public Law 99-514, Public Law 105-34, Public Law 108-357, Public Law 108-493, Public Law 109-59, Public Law 109-135, Public Law 110-343 |
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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 polesThe tax imposed by subparagraph (A) on any fishing rod or pole shall not exceed $10.
(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 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) 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.
(b) Bows and arrows, etc. (1) Bows (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.
(B) Archery equipmentThere 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 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—
(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 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—
(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).
(C) Adjustment for inflation (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—
(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) 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) 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, §205(a), June 21, 1965, 79 Stat. 140; Pub. L. 92–558, title II, §201(a), Oct. 25, 1972, 86 Stat. 1173; Pub. L. 98–369, div. A, title X, §§1015(a), 1017(a), (b), July 18, 1984, 98 Stat. 1017, 1021; Pub. L. 99–514, title XVIII, §1899A(48), Oct. 22, 1986, 100 Stat. 2961; Pub. L. 105–34, title XIV, §1433(a), Aug. 5, 1997, 111 Stat. 1051; Pub. L. 108–357, title III, §§332(a)–(c), 333(a), Oct. 22, 2004, 118 Stat. 1477, 1478; Pub. L. 108–493, §1(a)–(c), Dec. 23, 2004, 118 Stat. 3984; Pub. L. 109–59, title XI, §11117(a), (b), Aug. 10, 2005, 119 Stat. 1951; Pub. L. 109–135, title IV, §412(uu), Dec. 21, 2005, 119 Stat. 2640; Pub. L. 110–343, div. C, title V, §503(a), Oct. 3, 2008, 122 Stat. 3877.)
Inflation Adjusted Items for Certain YearsFor inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
Amendments2008—Subsec. (b)(2)(B), (C). Pub. L. 110–343 added subpar. (B) and redesignated former subpar. (B) as (C).
2005—Subsec. (a)(1). 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).
Subsec. (a)(2). Pub. L. 109–135 amended heading and text of par. (2) generally. Prior to amendment, text read as follows:
“(A)
“(B) $30
Pub. L. 109–59, §11117(b), substituted “paragraph (1)(A)” for “paragraph (1)” in two places.
2004—Subsec. (a)(3), (4). Pub. L. 108–357, §333(a), added par. (3) and redesignated former par. (3) as (4).
Subsec. (b)(1). 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).
Subsec. (b)(1)(B)(ii). Pub. L. 108–493, §1(c), substituted “quiver, broadhead, or point” for “quiver or broadhead”.
Subsec. (b)(2). 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.
Pub. L. 108–357, §332(c), substituted “Arrow components” for “Arrows” in heading and inserted “(other than broadheads)” after “point” in introductory provisions.
Subsec. (b)(3), (4). Pub. L. 108–493, §1(a), repealed Pub. L. 108–357, §332(b). See note below.
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—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, §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, §1017(a), designated existing provisions as cl. (i) and added cl. (ii).
Subsec. (b)(2)(A). Pub. L. 98–369, §1017(b)(2), struck out “(other than a fishing reel)” after “part or accessory”.
Subsec. (b)(3). Pub. L. 98–369, §1017(b)(1), added par. (3).
1972—Subsec. (a). Pub. L. 92–558, §201(a)(1), designated existing provisions as subsec. (a) and inserted catchline.
Subsec. (b). Pub. L. 92–558, §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 2008 AmendmentPub. L. 110–343, div. C, title V, §503(b), Oct. 3, 2008, 122 Stat. 3877, provided that: “The amendments made by this section [amending this section] shall apply to shafts first sold after the date of enactment of this Act [Oct. 3, 2008].”
Effective Date of 2005 AmendmentPub. L. 109–59, title XI, §11117(c), Aug. 10, 2005, 119 Stat. 1951, provided that: “The amendments made by this section [amending this section] shall apply to articles sold by the manufacturer, producer, or importer after September 30, 2005.”
Effective Date of 2004 AmendmentsPub. L. 108–493, §1(d), Dec. 23, 2004, 118 Stat. 3985, provided that: “The amendments made by subsections (b) and (c) [amending this section] shall apply to articles sold by the manufacturer, producer, or importer after March 31, 2005.”
Pub. L. 108–357, title III, §332(d), Oct. 22, 2004, 118 Stat. 1478, provided that: “The amendments made by this section [amending 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 [Oct. 22, 2004].”
Pub. L. 108–357, title III, §333(b), Oct. 22, 2004, 118 Stat. 1478, provided that: “The amendments made this section [amending this section] shall apply to articles sold by the manufacturer, producer, or importer after December 31, 2004.”
Effective Date of 1997 AmendmentPub. L. 105–34, title XIV, §1433(b), Aug. 5, 1997, 111 Stat. 1052, 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 AmendmentAmendment 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.
Pub. L. 98–369, div. A, title X, §1017(c), July 18, 1984, 98 Stat. 1021, 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 AmendmentPub. L. 92–558, title II, §201(b), Oct. 25, 1972, 86 Stat. 1173, 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 AmendmentPub. L. 89–44, title VII, §701(a), June 21, 1965, 79 Stat. 155, provided that:
“(1)
“(2)
“(3)
“(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)
Pub. L. 108–493, §1(a), Dec. 23, 2004, 118 Stat. 3984, provided that: “Subsection (b) of section 332 of the American Jobs Creation Act of 2004 [Pub. L. 108–357], and the amendments made by such subsection [amending this section], are hereby repealed; and the Internal Revenue Code of 1986 shall be applied as if such subsection and amendments had never been enacted.”
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