Title 26 — Internal Revenue CodeRelease 119-73
§4181 Imposition of tax
Title 26 › Subtitle Subtitle D— - Miscellaneous Excise Taxes › Chapter CHAPTER 32— - MANUFACTURERS EXCISE TAXES › Subchapter Subchapter D— - Recreational Equipment › Part PART III— - FIREARMS › § 4181
Summary
Manufacturers, producers, importers owe a tax on sale: 10 percent for pistols and revolvers; 11 percent for other firearms, shells, cartridges.
Full Legal Text
Title 26, §4181
Internal Revenue Code — Source: USLM XML via OLRC
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold: Articles taxable at 10 percent— Pistols. Revolvers. Articles taxable at 11 percent— Firearms (other than pistols and revolvers). Shells, and cartridges.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4181
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73