Table 1 Items Taxed and Tax Rates in Wildlife and Sport Fish Restoration Programs
Item TaxedTax Rate (%)
Handguns10
Other firearms (e.g., rifles, shotguns, machine guns)11
Ammunition11
Archery equipment11
Sport fishing equipment (e.g., rod handle, guide, fishing reels)10
Fishing supplies and accessories (e.g., tackle boxes, landing nets)3
Electric outboard motors3
Additional Revenues
Import duties of 1%–2.7% on various yachts and pleasure craft
Import duties of 3.7%–9.2% on fishing gear
Portion of federal motor fuel tax revenues, estimated annually based on boat registrations, for Sport Fish Restoration program

  • Source: U.S. Fish and Wildlife Service (2018).

  • Note: Taxes on fishing rods and poles taxes are capped at $10.