Title 26, Internal Revenue CodeRelease 119-102
§4181 Imposition of Tax
Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 32 — MANUFACTURERS EXCISE TAXES › Subchapter D — Recreational Equipment › PART III — FIREARMS › § 4181
Summary
Manufacturers, producers, and importers must pay a tax when they sell certain guns and ammo. Pistols and revolvers are taxed at 10% of the sale price; other firearms and shells and cartridges are taxed at 11% of the sale price.
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
Aug 21, 2026
Release point: 119-102