[Ansteorra-archery] Archers Opinion? input please :)

Eadric Anstapa eadric at scabrewer.com
Wed Nov 16 12:23:36 PST 2005

David Ruff <davidsbox01 at yahoo.com> said:
> Eadric......
>   I both love you and hate you now!!!!!
>   I reamped my price lists for my site, now i have to revamp again 
>   heheheh
>   i did not know it was for small manufactures and know to charge 
> the tax due to starting a legal corperation business. In that i 
> can produce all parts in bulk. Would hate to get hit with .39 
> cents a shaft times 500 afew times. I had assumed since i am so 
> low key compared to the big boys that there was a limit before i 
> was under the gun. 

The IRS really doesn't care how big or small you are, the IRS tax
codes don't exempt small manufacturers or businesses.

Look at it like Alcohol,  the moment you distill a single drop of
alcohol (by any means of distillation), regardless of what you use
it for, you must pay the distillers tax on it.  (there are federal
taxes here and most states also tax alcohol production).  Even if
you are distilling just or yourself you gotta pay the taxes but the
 revenooers might look the other way.  The moment you sell the stuff
they wont look the other way.

Homebrewers know there is a tax exemption for them that allows them
to produce 100 gallons of beer a year for an adult or 200 gallons a
year for a household without having to be licensed and pay taxes. 
Exceed that production amount and you gotta pay excise taxes on it.
 Sell it and you run way afoul of the law.

Archers can build archery equipment for themselves from raw
materials without limit and not have to pay any excise taxes.  The
moment you start to make and sell archery equipment there is excise
tax to be paid.

Run afoul of the tax collectors and they can and will just come in
and seize your assets.

Here is is actual Tax code in section 4161(b):


Here is what is says about archery equipment:

(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 draw weight of 10 
     pounds or more, a tax equal to 11 percent of the price for 
     which so sold.
  (B) Parts and accessories
     There is hereby imposed upon the sale by the manufacturer, 
     producer, or importer—
     (i) of any part of accessory suitable for inclusion in or 
         attachment to a bow described in subparagraph (A), and
     (ii)of any quiver suitable for use with arrows described in 
         paragraph (2),  a tax equivalent to 11 percent of the price 
         for which so sold.
 (2) Arrows
   There is hereby imposed on the sale by the manufacturer, 
   producer, or importer of any shaft, point, nock, or vane of a 
   type used in the manufacture of any arrow which after its 
   (A) measures 18 inches overall or more in length, or
   (B) 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 12.4 percent of the price for which so sold.

The code above was amended this past year to the 39 cents per shaft.

YES, crossbows and bolts are equally covered by the above section.

What is taxable:
  1.  Any bow over 10#  taxable at 11% of sales price
  2.  Any accessory used by attachment to such a bow at 11%
  3.  Shafts now at 39 cents (previously 12.4%) 
  4.  Any point, nock, or vane at 12.4%
  5.  Any quiver suitable for taxable arrows/shafts at 12.4% 

For someone who has a business selling archery gear this is just
part of the cost of doing business.

For the archer, how many arrows do you go through each year?  Is $5
a dozen too much to pay considering that those funds go specifically
 to wildlife conservation and hunter education?  

There have been thousands of acres of land across the nation
purchased and set aside for conservation and preservation from the
funds collected by the programs.  Wild Turkeys have been
reintroduced to many of their former ranges through the use of these
funds.  Other species such as Bighorn, and Lynx have been
reintroduced and have populations that are growing.

HL Eadric Anstapa
eadric at scabrewer.com

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