FEDERAL EXCISE TAX

beretta_man11

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As I was looking into piecing together my next rifle, I just learned about something called an Excise Tax. I always found it odd that I could go to a gunsmith's website, pick out the stock, barrel, action, trigger, etc, as well as his advertised rates to chamber, bed, etc, and always come up a couple to several hundred dollars cheaper than his 'ready to ship rifles'. Evidently this is due to the Excise Tax.

My question becomes, at what point do they have to charge that? If I send all the parts for him to assemble, do I have the pay the 10-11% tax?
 

pmclaine

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    Is this Pittman taxes collected from sporting goods products to buy land/preserve sporting rights?

    If so that tax has been used to do good things for sportsmen.

    Let's not talk about it as the criminals will raid the fund and use it for useless shit.
     

    RyanScott

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    A licensee can make 50 guns a year before they pay tax. That includes manufactured or custom guns.
     

    Waorani

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    Federal Aid in Wildlife Restoration Act of 1937 = Pittman–Robertson. Has/continues to buy/lease/manage a lot of land for wildlife enhancement.
     

    TXBO

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    Federal Aid in Wildlife Restoration Act of 1937 = Pittman–Robertson. Has/continues to buy/lease/manage a lot of land for wildlife enhancement.

    This.... and it has and can be used to build and maintain public shooting ranges.
     

    BurnOut

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    As I understand it, the excise tax applies to complete guns. What constitutes a "complete gun" is what I don't know... is it a "just add ammo" definition, or does a barreled action count? These are the questions to which the only answer is: "Because government."
     
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    Downtown

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    I don't believe this is the Pittman tax paid on the purchase of sporting equipment and ammunition. This is a excise tax charged to Special Occupation taxpayers on the manufacture of their product. I think it goes into the General Fund, same as the excise taxes on the production of alcohol and tobacco.
     

    Waorani

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    I believe the Firearms and Ammunition Excise Tax is the name of the tax and Pittman-Robertson is the law that mandates those monies go to the Dept of Interior for distribution to the states. The annual SOT tax probably does go into the General Fund.
     
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    THEIS

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  • Nov 27, 2017
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    Hi,

    In 2000 the control of the FAET was removed from the Pittman-Robertson trust due to mismanagement. The Wildlife and Sport fish restoration program improvements act then defined how the money was spent.
    To be then amended again in 2013 by bill titled Sportsmen's Heritage and Recreational Act of 2013.

    Sincerely,
    Theis
     

    Waorani

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    All just further evolution of the original act and more taxes on more things. But that's still where most (if not all) of the excise tax firearms and ammunition manufactures/importers pay goes.
     

    beretta_man11

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    Thanks for all the replies. I may not have worded the post well enough to get the info I was looking for.

    Because I'm a cheapskate from time to time, and don't have the funds together for a complete rifle at the moment, I'm trying to piece the gun together over time. If I acquire all the parts, then send to a gunsmith for final assembly, will the tax be applied? If so, what if he does just the barrel install?
     

    smoooth1

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    Thanks for all the replies. I may not have worded the post well enough to get the info I was looking for.

    Because I'm a cheapskate from time to time, and don't have the funds together for a complete rifle at the moment, I'm trying to piece the gun together over time. If I acquire all the parts, then send to a gunsmith for final assembly, will the tax be applied? If so, what if he does just the barrel install?

    It’s not your responsibility to pay the tax, that is on the mfg.
    If you’re going to be a Good sheep, I hope you’re paying all the state tax on every online and out of state purchase you make, it’s the law.

    “Now you know, and knowing is half the battle” - G.I. Joe
     

    RyanScott

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    The customer pays every tax, it’s just collected by the licensee. If you use a shop that’s obligated to pay, it will be a line item on the invoice.