Federal taxes on firearms and ammo; can you make sense of this tax table? (LINK)

[Louis of PA]

This table (link) shows what the Fed collects in excise taxes on all sorts of stuff, including the category, "Firearms and Ammo".

If any of you are knowledgable about such taxes, could you please decipher what this means to us consumers in dollars and cents for such items?

Of course, when we buy guns and ammo, these taxes are already built in to the price we pay; we see no item "excise tax", but it's there. Of course, state sales tax is on top of that.
Regards,
Louis of PA

Link:

Annual Federal Excise Tax Revenue by Type of Tax

Information

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[n64atlas]

Here is the law from the Fed Firearms Regs:
16. FEDERAL EXCISE TAX ON FIREARMS AND AMMUNITION

A Federal excise tax is imposed by 26 U.S.C. 4181 on the sale by the manufacturer, importer or producer of firearms, shells, and cartridges. The tax is 10 percent of the sale price for pistols and revolvers, 11 percent of the sale price for firearms and 11 percent of the sale price for shells and cartridges.
The excise tax attaches only to the sale of complete firearms and ammunition or firearms that, although in a knockdown condition, are complete as to all component parts.

The term firearm for excise tax purposes includes all portable weapons, such as rifles, carbines, machineguns, shotguns, and fowling pieces from which a shot, bullet, or projectile may be discharged by an explosive. The term firearm also includes pistols and revolvers. Antique firearms are also subject to the excise tax.
Shells and cartridges include any article consisting of a projectile, explosive, and container that is designed, assembled, and ready for use without further manufacture in firearms, pistols or revolvers.

Reloading of used shells or cartridges is considered manufacturing for purposes of excise tax. Sale of such shells by the reloader is subject to the excise tax. However, if the reloader merely reloads shells belonging to a customer and is paid for labor and materials, the reloading service is not a taxable sale, as long as the reloader returns the identical shells provided by the customer to that same customer. In such instances the customer is the manufacturer and would not be liable for tax if the shells are manufactured for personal use. If the customer sells reloaded shells or uses them in a business, e.g., shooting range, the customer would be liable for the tax.

Returns and Deposits
Regulations in 27 CFR Part 53 require that taxpayers incurring a tax liability on the sale or use of firearms and ammunition file excise tax returns quarterly on ATF Form 5300.26, Federal Firearms and Ammunition Excise Tax Return. In addition, taxpayers are required to make semimonthly deposits of tax on ATF Form 5300.27.
Further Information
For more detailed information regarding firearms and ammunition excise taxes, refer to ATF Publication 5300.16, Firearms or Ammunition Manufacturers and Importers Information Booklet.

[Louis of PA]

Atlas,
That's very helpful to know and I appreciate the digging you did to expose it. I'd like to think my taxes help to produce good government, but we all know how unrealistic and silly that is.

Judging from the info you supplied, the manufacturer's price to the dealer is where it's added, so we never see it itemized as such.

When I take over the country - peacefully of course - I will decree that everything that is taxed must CLEARLY SHOW that tax on whatever item is involved. It's the only way people - rich and poor alike - will understand how much the government extorts from them every day.
Regards,
Louis of PA

P.S. If I purchase this belly gun, would it be subject to excise tax too?

[/font]

[John Sukey (Deceased)]

riding in a ball turret is not a job I would in any way volunteer for

[JGaynor]

Here is the law from the Fed Firearms Regs:
16. FEDERAL EXCISE TAX ON FIREARMS AND AMMUNITION

A Federal excise tax is imposed by 26 U.S.C. 4181 on the sale by the manufacturer, importer or producer of firearms, shells, and cartridges. The tax is 10 percent of the sale price for pistols and revolvers, 11 percent of the sale price for firearms and 11 percent of the sale price for shells and cartridges.
The excise tax attaches only to the sale of complete firearms and ammunition or firearms that, although in a knockdown condition, are complete as to all component parts.

The term firearm for excise tax purposes includes all portable weapons, such as rifles, carbines, machineguns, shotguns, and fowling pieces from which a shot, bullet, or projectile may be discharged by an explosive. The term firearm also includes pistols and revolvers. Antique firearms are also subject to the excise tax.
Shells and cartridges include any article consisting of a projectile, explosive, and container that is designed, assembled, and ready for use without further manufacture in firearms, pistols or revolvers.

Reloading of used shells or cartridges is considered manufacturing for purposes of excise tax. Sale of such shells by the reloader is subject to the excise tax. However, if the reloader merely reloads shells belonging to a customer and is paid for labor and materials, the reloading service is not a taxable sale, as long as the reloader returns the identical shells provided by the customer to that same customer. In such instances the customer is the manufacturer and would not be liable for tax if the shells are manufactured for personal use. If the customer sells reloaded shells or uses them in a business, e.g., shooting range, the customer would be liable for the tax.

Returns and Deposits
Regulations in 27 CFR Part 53 require that taxpayers incurring a tax liability on the sale or use of firearms and ammunition file excise tax returns quarterly on ATF Form 5300.26, Federal Firearms and Ammunition Excise Tax Return. In addition, taxpayers are required to make semimonthly deposits of tax on ATF Form 5300.27.
Further Information
For more detailed information regarding firearms and ammunition excise taxes, refer to ATF Publication 5300.16, Firearms or Ammunition Manufacturers and Importers Information Booklet.

Wasn't the 11% tax on firearms and ammunition originally supposed to be earmarked for conservation purposes and maintenance of hunting lands/game populations? Or I have veered off the rails again?

Regards,

Jim

[Dave]

Pitman-Robinson Fund, yes that is the excise tax, altho in some places, such as Ill. it is being stolen by the pols. Legally of course!

[Gaffer]

When I used to teach hunter safety the states all got a big chunk of those Pittman-Robertson funds to pay for what it cost to put on such programs. However, most of that money was used in salaries etc rather than material and other helpful teaching tools that the volunteer instructors could use. I once chided the state as to why they could not purchase the portable computer shot placement labs that other states were getting and was told that there was not enough money left after salaries were paid. Soon after I decided that the bureaucratic red tape and boondoggle was more than I could stand and retired. I hate bureaucrats!