Sporting Goods Excise Tax Modernization Act
Sponsored By: Representative Rep. Panetta, Jimmy [D-CA-19]
Introduced
Summary
Treats online marketplace providers as the importer and seller for the sporting goods excise tax. This change would make platforms that host listings and collect payments responsible for the excise tax on imported taxable sporting goods sold through their services.
Show full summary
- Marketplace platforms: Platforms that host listings and collect payments would be treated as the importer and seller for purposes of section 4161 when a sale meets the bill's conditions.
- Third-party sellers and manufacturers: Moves tax responsibility away from some foreign sellers or manufacturers and onto the marketplace provider unless the tax already applies to another person.
- Tax administrators: Directs the Secretary to issue regulations to identify the taxpayer in related-party cases and to clarify how the rule applies.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 1 costs, 0 mixed.
Sporting goods excise rules for marketplaces
If enacted, online marketplaces would be treated as the importer and seller for the federal excise tax on taxable sporting goods in some sales. This would apply when the marketplace lists the item, collects the buyer’s payment, and the good is shipped into the U.S. from abroad, and the marketplace is not the manufacturer. Related companies would be treated as one for these tests. It would not apply if, without this rule, the tax would already be imposed on someone other than the buyer. The IRS would issue rules, and this would start for sales in calendar quarters beginning after 60 days from enactment.
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Sponsors & CoSponsors
Sponsor
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Cosponsors
Rep. Moore, Blake D. [R-UT-1]
UT • R
Sponsored 2/21/2025
Rep. Carter, Troy A. [D-LA-2]
LA • D
Sponsored 2/21/2025
Rep. Thompson, Mike [D-CA-4]
CA • D
Sponsored 2/21/2025
Pfluger
TX • R
Sponsored 2/21/2025
Rep. Murphy, Gregory F. [R-NC-3]
NC • R
Sponsored 2/21/2025
Wittman
VA • R
Sponsored 2/21/2025
Rep. Carey, Mike [R-OH-15]
OH • R
Sponsored 2/21/2025
Rep. Ezell, Mike [R-MS-4]
MS • R
Sponsored 2/21/2025
Rep. Dingell, Debbie [D-MI-6]
MI • D
Sponsored 2/21/2025
Rep. Gooden, Lance [R-TX-5]
TX • R
Sponsored 2/21/2025
Rep. Williams, Roger [R-TX-25]
TX • R
Sponsored 2/21/2025
Buchanan
FL • R
Sponsored 2/21/2025
Rep. Veasey, Marc A. [D-TX-33]
TX • D
Sponsored 2/21/2025
Rep. Scott, Austin [R-GA-8]
GA • R
Sponsored 2/25/2025
Rep. Davis, Donald G. [D-NC-1]
NC • D
Sponsored 2/25/2025
Rep. Westerman, Bruce [R-AR-4]
AR • R
Sponsored 3/4/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 3/10/2025
Rep. Carter, Earl L. "Buddy" [R-GA-1]
GA • R
Sponsored 3/10/2025
LaHood
IL • R
Sponsored 3/14/2025
Rep. Davids, Sharice [D-KS-3]
KS • D
Sponsored 3/24/2025
Elfreth
MD • D
Sponsored 4/8/2025
Rep. Vasquez, Gabe [D-NM-2]
NM • D
Sponsored 4/24/2025
Rep. Steube, W. Gregory [R-FL-17]
FL • R
Sponsored 12/1/2025
Rep. Miller, Carol D. [R-WV-1]
WV • R
Sponsored 1/8/2026
Roll Call Votes
No roll call votes available for this bill.
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