§ 4161. Imposition of tax
(a)
Sport fishing equipment
(1)
Imposition of tax
(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”.
(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”.
(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.
(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—
(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—