26 CFR § 48.4161(b)-1

26 CFR · Internal Revenue

§ 48.4161(b)-1 — Imposition and rates of tax; bows and arrows.

TitleTitle 26: Internal Revenue PartPart 48: Manufacturers and Retailers Excise Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 48.4161(b)-1 (Imposition and rates of tax; bows and arrows.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 48.4161(b)-1 (2026).

Text

§ 48.4161(b)-1 Imposition and rates of tax; bows and arrows.

(a)Imposition of tax. Section 4161(b) imposes a tax on the sale of the following articles by the manufacturer, producer, or importer thereof:

(1)Any bow that has a draw weight of 10 pounds or more;

(2)Any arrow that measures 18 inches overall or more in length;

(3)Any part or accessory (other than a fishing reel) suitable for inclusion in or attachment to a bow or arrow described in subparagraph (1) or (2) of this paragraph; and

(4)Any quiver suitable for use with arrows described in subparagraph (2) of this paragraph.

(b)Rate of tax. The tax is imposed on the sale of articles enumerated in section 4161(b) and paragraph (a) of this section at the rate of 11 percent of the price for which such articles are sold. For the

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§ 48.4161(b)-1 Imposition and rates of tax; bows and arrows.

(a) Imposition of tax. Section 4161(b) imposes a tax on the sale of the following articles by the manufacturer, producer, or importer thereof:

(1) Any bow that has a draw weight of 10 pounds or more;

(2) Any arrow that measures 18 inches overall or more in length;

(3) Any part or accessory (other than a fishing reel) suitable for inclusion in or attachment to a bow or arrow described in subparagraph (1) or (2) of this paragraph; and

(4) Any quiver suitable for use with arrows described in subparagraph (2) of this paragraph.

(b) Rate of tax. The tax is imposed on the sale of articles enumerated in section 4161(b) and paragraph (a) of this section at the rate of 11 percent of the price for which such articles are sold. For the definition of the term “price”, see section 4216 and the regulations thereunder.

(c) Liability for tax. (1) The tax imposed by section 4161(b) is payable by the manufacturer, producer, or importer making the sale. For determining who is the manufacturer, producer, or importer, see § 48.0-2(a)(4).

[T.D. 7328, 39 FR 36586, Oct. 11, 1974, as amended by T.D. 8043, 50 FR 32014, Aug. 8, 1985]