Title 26 — Internal Revenue CodeRelease 119-73

§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 6, 2026|Official source

Summary

Manufacturers, producers, and importers pay a federal excise tax when they sell firearms and ammunition. The rate is 10 percent of the sale price for pistols and revolvers, and 11 percent 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 6, 2026

Release point: 119-73