Title 26 — Internal Revenue CodeRelease 119-73not60

§4181 Imposition of Tax

Title 26 › Subtitle Subtitle D— Miscellaneous Excise Taxes › Chapter 32— MANUFACTURERS EXCISE TAXES › Subchapter D— Recreational Equipment › Part III— FIREARMS › § 4181

Last updated Apr 5, 2026|Official source

Summary

Manufacturers, producers, and importers must pay a tax when they sell certain guns or ammunition. The tax is 10% of the sale price for pistols and revolvers, and 11% of the sale price for other firearms and for shells and 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 5, 2026

Release point: 119-73not60