Internal Revenue Service
Revenue Ruling

TaxLinks.com   sm

 Rev. Rul. 76-40

1976-1 C.B. 343

Section 4161 -- Tax on Sporting Goods

IRS Headnote

Bows and arrows; trigger release mechanism. A hand-held trigger release mechanism, not attached to a taxable bow and in contact with the bow string only when used to draw and release the bow string in shooting arrows, is not a bow or arrow part or accessory subject to the tax imposed by section 4161(b)(2) of the Code.

Full Text

Rev. Rul. 76-40

A company manufactures and sells an article, known as a trigger release mechanism, that is designed to be used to draw and release a bow string in shooting arrows. It is constructed mainly of wood and contains an internal spring action. In use, the trigger release mechanism is hand held and the bow string is released by the internal spring action when a button is pressed. It is in contact with the bow string only when the string is being drawn and released.

Held, since the trigger release mechanism described above is not attached to a taxable bow, it is not a part or accessory for bows and arrows. Rather, it is a string release of the type included in the listing of nontaxable articles set forth in  Rev. Rul. 75-17, 1975-1 C.B. 344. Accordingly, sales by the manufacturer of the trigger release mechanism are not subject to the manufacturers excise tax on bow or arrow parts or accessories imposed by section 4161(b)(2) of the Internal Revenue Code of 1954.