Internal Revenue Service
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 Rev. Rul. 75-17

1975-1 C.B. 344

IRS Headnote

Bows and arrows; taxable and nontaxable articles. A list of taxable and nontaxable articles is provided for use by manufacturers, producers, and importers in determining their liability for the manufacturers tax on bows and arrows imposed by section 4161 of the Code.

Full Text

Rev. Rul. 75-17

The Internal Revenue Service has been asked to publish an illustrative list of taxable and nontaxable articles for use by manufacturers, producers, and importers in determining their liability for the manufacturers excise tax on bows and arrows imposed by section 4161 of the Internal Revenue Code of 1954.

Section 4161(b) of the Code, as amended, effective January 1, 1975, by Pub. L. 92-558, section 201, 1972-2 C.B. 701, 702, and Pub. L. 93-313, 1974-2 C.B. 417, imposes a tax on the sale by the manufacturer, producer, or importer of any bow that has a draw weight of 10 pounds or more, any arrow that measures 18 inches overall or more in length, any part or accessory (other than a fishing reel) suitable for inclusion in or attachment to a taxable bow or arrow, and any quiver suitable for use with taxable arrows.

Section 48.4161(b)-2(a)(1) of the Manufacturers and Retailers Excise Tax Regulations defines the term "bows" as including all articles made of flexible materials, that are designed to be equipped with a string and used for the propelling of arrows in the sport of archery (target shooting), or in hunting or fishing.

Section 48.4161(b)-2(a)(2) of the regulations defines the term "arrows" as including all articles designed or constructed to be propelled by a bow in the sport of archery (target shooting), or in hunting or fishing. The overall length of the arrow is to be measured from the point of the tip or arrowhead to the end of the arrow nock. In the case of arrows sold by the manufacturer without heads, tips, or nocks, the overall length is to include the length of the shaft plus the length of the nock and head or tip that is normally used with the particular type of arrow shaft.

Section 48.4161(b)-2(b)(1) of the regulations provides that "parts and accessories" for bows and arrows include all articles (other than fishing reels) suitable for inclusion in or attachment to a taxable bow or arrow. Examples of parts and accessories for bows are bow handles, bow limbs, bowstrings, bowstring silencers, bow stabilizers, arrow rests, bow slings, bow sights, bow levels, bow tip protectors, brush buttons, camouflaged bow covers, and all other articles designed to be attached to or included in a bow to assist in aiming or propelling an arrow, or to protect the bow while in use. Examples of parts and accessories for arrows are arrow shafts, nocks, tips, heads, head adapters, and feathers.

Under the provisions of section 48.4161(b)-2(b)(2) of the regulations, general purpose materials, and articles that are not specifically designed to directly improve the performance or appearance of bows or arrows, or to protect them while in use, are not considered to be parts and accessories for bows or arrows, even though such materials may be intended, after further processing, to be included in or attached to bows or arrows. An example of a nontaxable article that is designed for use with a bow, but is neither attached to a bow, nor serves a purpose directly related to the efficient use of a bow, is a carrying case for a bow. Examples of nontaxable general purpose materials or articles are glues and cements, feathers before they are prepared for use with arrows, and bowstring thread before it is processed into bowstrings. Arrowshaft material is considered to be a taxable part for an arrow unless the manufacturer, producer, or importer can establish that the particular material is unsuitable for use in the manufacture of taxable arrows. In addition, the term parts and accessories does not include articles in the nature of expendable supplies, even though such articles are designed to be applied to, or used with, bows or arrows. Examples of such supply materials are bowstring wax and archery powder.

Section 48.4161(b)-2(c) of the regulations defines the term "quivers" as including all articles, of whatever material made, that are designed to contain, and to provide ready access to, taxable arrows during the time an archer is engaged in target shooting, hunting, or fishing. The term does not include any article designed solely for storing or transporting arrows during times when the arrows are not in use.

There are listed below articles that the Service has determined to be bows, arrows, or parts or accessories subject to the tax imposed by section 4161(b) of the Code, as well as articles that the Service has determined not to be subject to the tax imposed by that section. The articles included in the lists should be considered illustrative and not all-inclusive.

ARTICLES SUBJECT TO TAX

Bows and arrows

All bows that have a draw weight of 10 pounds or more, including laminated composite bows; solid glass, wood, steel, etc., bows; and crossbows. All arrows that measure 18 inches overall or more including the tip or head, and nock, regardless of shaft material or the type of head, including bowfishing arrows.

Bow and arrow sets that contain articles listed herein as taxable. When a set also contains nontaxable articles, the tax applies only to that portion of the combination sale price properly attributable to the taxable articles. See Rev. Rul. 75-18, this page, which provides a method of determining the manufacturer's tax base and computing the tax where taxable and nontaxable articles are sold as a unit at a single price.

Parts and Accessories

Arrow fletching (natural feathers processed for application to arrows or man-made substitutes).

Arrow holders (all types to be affixed to bow to hold arrow in ready position).
Arrow nocks and inserts
Arrow plates (all types whether fixed, adjustable, spring loaded, etc.).
Arrow points, tips, and heads (all types), adapters and inserts.
Arrow rests (all types whether bow shelf or auxiliary type).
Arrow shafts
Arrow shaft material.
Bow handles
Bow handle sections
Bow levels
Bow limbs
Bow saddles (including interchangeable or replaceable bow grips).
Bow sights and bow sight extensions (including parts and attachments therefor).
Bow slings
Bow stabilizers (all attachments and weights for use on bows to effect stabilization, counterbalancing, or modification of weight distribution)
Bowstrings
Bowstring silencers
Bow tip protectors
Brush buttons
Camouflaged bow covers (slip-over cloth, self-adhesive tape type, etc.).
Draw checks (spring loaded clickers, mirrors, or any other device attached to bow or string to insure consistent draw length). Finger protectors attached to bowstring.
Kisser buttons (all items attached to bowstring to establish consistent anchor point).
Nocking points (all items attached to bowstring to establish arrow positioning).
Quivers designed to provide ready access to taxable arrows during the time an archer is engaged in target shooting, hunting, or fishing, regardless of material from which constructed (including bow quivers for attaching to bows and ground quivers).
String holders and keepers.
String peeps (all items attached to bowstring for use in sighting).
ARTICLES NOT SUBJECT TO TAX
Archery armguards.
Archery powder.
Archery shooting finger tabs.
Archery shooting gloves.
Arrow clips for tackle boxes and display racks.
Arrow cresting machines and replacement parts therefor.
Arrow cut-off and fabricating tools, and replacement parts therefor.
Arrow fletching jigs and tools.
Arrow shaft dip tanks.
Arrow spine meters and replacement parts therefor.
Arrow straighteners.
Arrow tapering tools.
Bow and arrow racks designed solely for the storage of bows and/or arrows.
Bow and arrow cases designed for the transportation or storage of bows, arrows, and related equipment.
Bowfishing line.
Bow squares.
Bow stringers.
Bowstring jigs.
Bowstring thread.
Bowstring wax.
Bow supports including ground bow holders and stands.
Feather burners and feather burner kits, and replacement parts therefor.
Feathers not prepared for use with arrows.
Glues and cements.
Nocking point tools.
Powder pouches.
Score card holder.
Shirt and blouse protectors.
String releases.
String servers.
Targets and target accessories.