Federal Excise Tax on Firearm?

[vtail]

I just ordered a Pneu-Dart gun for firing darts.

http://shop.pneudart.com/cartridge-fired/model-389-projector/rifle/

The gun is built on a Marlin XT 22 caliber rifle so it had to be shipped to my local gun dealer.

The weird thing is that it made a point that I had to pay a Federal Excise Tax of $53.82 on a $695.00 rifle.

I've never seen a firearm I've bought before that had FET, or at least I've never noticed.

Has anyone ever been charged FET on a firearm?

 

[medalguy]

The tax is paid by the manufacturer usually.

 

[The Alaskan]

The tax is paid by the manufacturer usually.

Right. And that means that it is figured into the purchased price of the item.

But to be honest, I came here thinking I was about to read a discussion on the the Firearms Tax Rebellion a la The Whiskey Rebellion of the 1790's.

 

[yugorpk]

All guns have an FET built in when sold from the manufacturer . The manufacturer pays it but of course the consumer actually pays it in the end. This is the only time Ive seen it added on at time of sale as an additional cost . Still gets paid.

 

[CoalTrain49]

But to be honest, I came here thinking I was about to read a discussion on the the Firearms Tax Rebellion a la The Whiskey Rebellion of the 1790's

.

Naw, taxes are boring.

 

[oneounceload]

The FET is 11%, or so I thought, and is SUPPOSED to be used for Pittman-Robertson uses.

 

[AlexanderA]

A little-known fact is that there's an exemption from the federal manufacturers' excise tax on guns for any transaction to which the NFA tax would apply. For example, if you were to buy a short-barrel rifle directly from the manufacturer, you would pay the $200 NFA transfer tax. That same gun would not be subject to the 11% excise tax on firearms other than pistols or revolvers. 26 USC Section 4182(a). If the SBR were to go to an SOT dealer, so that it was exempt from the $200 transfer tax under the NFA, then the 11% excise tax would apply. The principle here is no double taxation. (You might want to do some figuring to find out how to structure the transaction to your best advantage.)