Just in case someone here needed a reason not to vote for Hillary...
http://www.atr.org/hillary-1993-lets-double-gun-tax
http://www.atr.org/hillary-1993-lets-double-gun-tax
-
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Gun Tax
- Thread starter DecOFlaherty
- Start date
That changes everything. ![[hmmm]](/xen/styles/default/xenforo/smilies.vb/009.gif "Hmm [hmmm]")
I have no idea how this is constitutionally legal considering Murdoc V. Penn: https://en.wikipedia.org/wiki/Murdock_v._Pennsylvania
ISOTOX
NES Member
- Joined
- Feb 20, 2008
- Messages
- 8,260
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Take a look at your Cable or Cell phone bill and all the silly things the Fed tacks on...They pretty much do what they want.
Yeah. If you buy a gun directly from a manufacturer, i.e. Shiloh Sharps, you pay the tax once you receive the gun at your FFL (assuming it's an interstate sale). I don't know if there's an excise tax if it's a sale from a manufacturer to a buyer in the same state.
The excise tax goes to conservation funds and I want to say a group that supports hunting.
because an AWB means anything to us at this point?
i'm just being a negative dink...i know...but seriously...i think an attempt at another federal AWB might send people spinning nationwide and actually HELP our cause here in MA.
just my $.02
Last edited:
JDL
NES Member
Manufactures pay a federal tax on every gun they build.
A. Tax Rates. The tax rates are 10% of the sale price of pistols and revolvers; 11% of the sale price of firearms other than pistols and revolvers, shells and cartridges. See 26 USC Section 4181(a); 27 CFR Section 53.61(a).
INFORMATION SHEET
50 GUN EXEMPTION TO THE FIREARMS AND
AMMUNITION EXCISE TAX (FAET)
AMENDMENT TO THE PROVISIONS OF
26 U.S.C. 4182
To:
Manufacturers, producers and importers of firearms
What is the purpose of
this information sheet?
This information sheet announces the recent
ly enacted amendment to section 4182 of
the Internal Revenue Code of 1986 (IRC), 26
U.S.C. 4182, to provide an exemption
from the firearms and ammuniti
on excise tax (FAET) for any
pistol, revolver, or firearm
(article) if it was manufactured, produced,
or imported by a pers
on who manufacturers,
produces, or imports less than an aggregate of
50 of such articles during a calendar
year.
What is the authority for this FAET exemption?
Section 4181 of the IRC (26 U.
S.C. 4181) imposes an excise tax on the sale or taxable
use of firearms, shells and cartridges by a
manufacturer, producer, or
importer of these
articles. Section 4182 of the I
RC provides for certain exemptions
from this tax. Prior to
October 1, 2005, only sales to the Departm
ent of Defense and Coast Guard (where the
purchase is made with funds appropriated fo
r the military department) and transactions
where the National Firearms Act Transfer
Tax (26 U.S.C. 5811) has been paid were
exempt from the tax.
Recently, the President signed into law t
he Safe, Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for User
s (Public Law 109–59, 119 Stat. 1144).
This act amends section 4182 of the IRC by
adding a provision that exempts from the
tax any pistol, revolver, or
firearm if it was manufactur
ed, produced, or imported by a
person who manufactures, pr
oduces, or imports less than an aggregate of 50 of such
articles during the calendar year.
Who qualifies for this exemption?
2
-2-
Whether a manufacturer, im
porter, or producer qualifie
s for this exemption is
determined by the number
of firearms manufactured,
produced and imported on a
calendar year basis (January 1 – December 31).
For example, if “Company A”
manufactures 20 firearms in a calendar year, no FAET is
due upon the sale or taxable us
e of those 20 firearms.
However, if “Company A” manufactures 55 fir
earms in a calendar year, then FAET is
due upon the sale or taxable use of
any of those 55 firearms.
The amendment also provides that all per
sons who are a part of a controlled group
under 26 U.S.C. 1563 will be treated
as one taxpayer for purposes of this exemption.
It should be noted that this amendment does not apply
to shells and cartridges.
When is this change effective?
The new exemption went into effect on October
1, 2005. Since FAET is paid quarterly,
this corresponded to the beginning of the new
tax quarter (October
1 through December
31, 2005).
Further, this exemption has pr
ospective application in that
it has no effect on the tax
liability of a manufacturer, producer, or
importer prior to October 1, 2005.
If I manufacture, produce, or import 50 or
more firearms during the calendar year,
would I be liable for FAET on the first
49 firearms, as well as all subsequent
firearms manufactured, produced, or impor
ted for the remainder of the calendar
year (even though I did not collect or pa
y the tax to the Alcohol and Tobacco Tax
and Trade Bureau (TTB))?
Yes, you would owe TTB the FAET on the firs
t 49 firearms that you sold or put to a
taxable use whether or not you collected the ta
x from your customers upon the sale or
taxable use of these firearms. This is due to
the fact that the ex
emption applies only if
you manufacture, produce, or import less
than an aggregate of 50 firearms during the
calendar year.
Consequently, you would owe FAET on the first
49 firearms sold or put
to a taxable use,
as well as on all subsequent firearms manu
factured, produced, or imported for the
remainder of the calendar year, regardless of
when they are sold or put to a taxable
use. Each calendar year stands alone
for purposes of applying the 50 firearms
exemption rule.
3
-3-
If I manufacture, produce, or import l
ess than 50 firearms during the calendar
year, would I be liable for FAET on those
firearms if I sold them in another
calendar year?
No, you would not owe FAET on less than
50 firearms manufactured, produced, or
imported during a cal
endar year regardless
of when you sell them.
For example, say “Company
B” manufactures 20 firearms
in calendar year 2006 but
does not sell any of them in calendar y
ear 2006. “Company B” then manufactures 40
firearms in calendar year 2007 and sells al
l 60 firearms (the 20 manufactured in 2006
plus the 40 manufactured in 2007) in 2007.
“Company B” would not owe tax on the 60
firearms sold in 2007 since “Company B”
only manufactured 20 of those firearms in
calendar year 2006 and the other 40 in calendar
year 2007. Once again, each calendar
year stands alone.
Exemptions at a glance.
Exemptions from Federal Firearms
and Ammunition Excise Taxes (FAET)
Type of Exemption
26 U.S.C. 4182
(Before October 1, 2005)
26 U.S.C. 4182
(After October 1, 2005)
26 U.S.C. 4182(a)
Transactions where the
National Firearms Act
(NFA) Transfer Tax has
been paid.
Are
exempt from FAET
Are
exempt from FAET
26 U.S.C. 4182(b)
Firearms, shells and
cartridges sold to the
Department of Defense
and Coast Guard
(purchased with funds
appropriated for the
military department).
Are
exempt from FAET
Are
exempt from FAET
4
-4-
26 U.S.C. 4182(c)
Any pistol, revolver, or
firearm (but not shells or
cartridges) if it was
manufactured, produced,
or imported by a person
who manufactures,
produces, or imports less
than an aggregate of 50 of
such articles during the
calendar year.
Is NOT
exempt from FAET
Is
exempt from FAET
Whom do I contact if I have qu
estions about this exemption?
If you have any questions regarding F
AET exemptions, please contact:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
Firearms and Ammunition Excise Tax (FAET) Group
8002 Federal Office Building
550 Main Street
Cincinnati, OH 45202–5215
Toll-free telephone nu
mber: 1-877-882-3277
Direct telephone number:
(513) 684-3817
Fax Number: (513) 684-2252
E-mail:
[email protected]
- FAET is one of the manufacturers excise taxes imposed under Chapter 32 of the Internal Revenue Code (IRC).
- The tax is imposed on the manufacture, production, importation and sale of firearms, shells or cartridges. See 26 USC Section 4181(a); 27 CFR Section 53.61(a).
- FAET was first imposed in 1919.
- The Pitmann-Robertson Act of 1937 mandated that all revenue from FAET and related excise taxes be earmarked for hunting related activities. The United States Fish and Wildlife Commission places revenue that is collected in a trust fund that is administered on behalf of the states.
- The Internal Revenue Service (IRS) administered FAET until 1/1/91. The Bureau of Alcohol, Tobacco and Firearms (ATF) administered the tax from 1/1/91 until 1/23/03. As part of the Homeland Security Law of 2002, administration of the tax was transferred to the Alcohol and Tobacco Tax and Trade Bureau (TTB) on 1/23/03.
A. Tax Rates. The tax rates are 10% of the sale price of pistols and revolvers; 11% of the sale price of firearms other than pistols and revolvers, shells and cartridges. See 26 USC Section 4181(a); 27 CFR Section 53.61(a).
INFORMATION SHEET
50 GUN EXEMPTION TO THE FIREARMS AND
AMMUNITION EXCISE TAX (FAET)
AMENDMENT TO THE PROVISIONS OF
26 U.S.C. 4182
To:
Manufacturers, producers and importers of firearms
What is the purpose of
this information sheet?
This information sheet announces the recent
ly enacted amendment to section 4182 of
the Internal Revenue Code of 1986 (IRC), 26
U.S.C. 4182, to provide an exemption
from the firearms and ammuniti
on excise tax (FAET) for any
pistol, revolver, or firearm
(article) if it was manufactured, produced,
or imported by a pers
on who manufacturers,
produces, or imports less than an aggregate of
50 of such articles during a calendar
year.
What is the authority for this FAET exemption?
Section 4181 of the IRC (26 U.
S.C. 4181) imposes an excise tax on the sale or taxable
use of firearms, shells and cartridges by a
manufacturer, producer, or
importer of these
articles. Section 4182 of the I
RC provides for certain exemptions
from this tax. Prior to
October 1, 2005, only sales to the Departm
ent of Defense and Coast Guard (where the
purchase is made with funds appropriated fo
r the military department) and transactions
where the National Firearms Act Transfer
Tax (26 U.S.C. 5811) has been paid were
exempt from the tax.
Recently, the President signed into law t
he Safe, Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for User
s (Public Law 109–59, 119 Stat. 1144).
This act amends section 4182 of the IRC by
adding a provision that exempts from the
tax any pistol, revolver, or
firearm if it was manufactur
ed, produced, or imported by a
person who manufactures, pr
oduces, or imports less than an aggregate of 50 of such
articles during the calendar year.
Who qualifies for this exemption?
2
-2-
Whether a manufacturer, im
porter, or producer qualifie
s for this exemption is
determined by the number
of firearms manufactured,
produced and imported on a
calendar year basis (January 1 – December 31).
For example, if “Company A”
manufactures 20 firearms in a calendar year, no FAET is
due upon the sale or taxable us
e of those 20 firearms.
However, if “Company A” manufactures 55 fir
earms in a calendar year, then FAET is
due upon the sale or taxable use of
any of those 55 firearms.
The amendment also provides that all per
sons who are a part of a controlled group
under 26 U.S.C. 1563 will be treated
as one taxpayer for purposes of this exemption.
It should be noted that this amendment does not apply
to shells and cartridges.
When is this change effective?
The new exemption went into effect on October
1, 2005. Since FAET is paid quarterly,
this corresponded to the beginning of the new
tax quarter (October
1 through December
31, 2005).
Further, this exemption has pr
ospective application in that
it has no effect on the tax
liability of a manufacturer, producer, or
importer prior to October 1, 2005.
If I manufacture, produce, or import 50 or
more firearms during the calendar year,
would I be liable for FAET on the first
49 firearms, as well as all subsequent
firearms manufactured, produced, or impor
ted for the remainder of the calendar
year (even though I did not collect or pa
y the tax to the Alcohol and Tobacco Tax
and Trade Bureau (TTB))?
Yes, you would owe TTB the FAET on the firs
t 49 firearms that you sold or put to a
taxable use whether or not you collected the ta
x from your customers upon the sale or
taxable use of these firearms. This is due to
the fact that the ex
emption applies only if
you manufacture, produce, or import less
than an aggregate of 50 firearms during the
calendar year.
Consequently, you would owe FAET on the first
49 firearms sold or put
to a taxable use,
as well as on all subsequent firearms manu
factured, produced, or imported for the
remainder of the calendar year, regardless of
when they are sold or put to a taxable
use. Each calendar year stands alone
for purposes of applying the 50 firearms
exemption rule.
3
-3-
If I manufacture, produce, or import l
ess than 50 firearms during the calendar
year, would I be liable for FAET on those
firearms if I sold them in another
calendar year?
No, you would not owe FAET on less than
50 firearms manufactured, produced, or
imported during a cal
endar year regardless
of when you sell them.
For example, say “Company
B” manufactures 20 firearms
in calendar year 2006 but
does not sell any of them in calendar y
ear 2006. “Company B” then manufactures 40
firearms in calendar year 2007 and sells al
l 60 firearms (the 20 manufactured in 2006
plus the 40 manufactured in 2007) in 2007.
“Company B” would not owe tax on the 60
firearms sold in 2007 since “Company B”
only manufactured 20 of those firearms in
calendar year 2006 and the other 40 in calendar
year 2007. Once again, each calendar
year stands alone.
Exemptions at a glance.
Exemptions from Federal Firearms
and Ammunition Excise Taxes (FAET)
Type of Exemption
26 U.S.C. 4182
(Before October 1, 2005)
26 U.S.C. 4182
(After October 1, 2005)
26 U.S.C. 4182(a)
Transactions where the
National Firearms Act
(NFA) Transfer Tax has
been paid.
Are
exempt from FAET
Are
exempt from FAET
26 U.S.C. 4182(b)
Firearms, shells and
cartridges sold to the
Department of Defense
and Coast Guard
(purchased with funds
appropriated for the
military department).
Are
exempt from FAET
Are
exempt from FAET
4
-4-
26 U.S.C. 4182(c)
Any pistol, revolver, or
firearm (but not shells or
cartridges) if it was
manufactured, produced,
or imported by a person
who manufactures,
produces, or imports less
than an aggregate of 50 of
such articles during the
calendar year.
Is NOT
exempt from FAET
Is
exempt from FAET
Whom do I contact if I have qu
estions about this exemption?
If you have any questions regarding F
AET exemptions, please contact:
Alcohol and Tobacco Tax and Trade Bureau
National Revenue Center
Firearms and Ammunition Excise Tax (FAET) Group
8002 Federal Office Building
550 Main Street
Cincinnati, OH 45202–5215
Toll-free telephone nu
mber: 1-877-882-3277
Direct telephone number:
(513) 684-3817
Fax Number: (513) 684-2252
E-mail:
[email protected]
Correctly asserting that the majority of NESr's are slaves of the commie state, yes.
We'll take you down with us...mark my words.
Considering how the Commerce Clause was argued to support the Gun Free Zone Act, I would suspect that a case could be argued that it does apply to transactions within a state.
You could probably find out by looking on BPCR forums and seeing if Montana residents pay Shiloh or C. Sharps when they pick up the rifles in Big Timber, MT. Very few gun companies will directly sell to customers from their factory. There was the S&W factory store, however most of the guns weren't available for sale to Mass residents - at least when I went there back in say 2011 or 2012.
JDL
NES Member
The S&W Shooting Center was a different FFL from the S&W factory FFL. The guns sold at the S&W store (S&W Shooting Center) were not factory direct and were sold through the store a different FFL business. As far as the inventory all MA. complaint guns were available unfortunately if the item was a fast seller the S&W store would go on back order first so these gun were available to the dealers first also the pricing was higher then what a dealer would sell the guns for. This was due to the dealers in MA complaining that the S&W store would cut into there business so the store could not discount below a agreed on percent and the store was the last to get back orders filled.
All gun manufactures pay a federal excise tax on the guns they manufacture unless they manufacture less the 50 guns a year. The manufactures pass this tax along to the consumer in the price of the gun. Right now it is 10% on hand guns and 11% on rifles if the excise tax levied on manufactures is increased it will also cause an increase in final price. It is a hidden tax to the consumer.
All gun manufactures pay a federal excise tax on the guns they manufacture unless they manufacture less the 50 guns a year. The manufactures pass this tax along to the consumer in the price of the gun. Right now it is 10% on hand guns and 11% on rifles if the excise tax levied on manufactures is increased it will also cause an increase in final price. It is a hidden tax to the consumer.
When I lived in CT many moons ago and before AR's were all but banned there, I purchased direct from a firearms manufacture. I'm not going to out them here however I didn't purchase the rifle "complete" and I purchased the lower one day and the upper another.
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