Archery Excise Tax: Bows, Arrows, Who Pays
The archery excise tax is paid by the business that makes or imports the equipment, not by the shop that sells it or the archer who buys it. Form 720 splits it into two lines: IRS No. 44 for bows and related items at 11% of the sales price, and IRS No. 106 for arrow shafts at $0.65 per shaft for 2026.
Who counts as a "manufacturer" is broader than you may expect, and that is the question most small archery businesses have. We cover it first.
What does each archery line cover?
| IRS No. | What is taxed | Rate | Main test |
|---|---|---|---|
| 44 | Bows | 11% of sales price | Peak draw weight of 30 pounds or more |
| 44 | Parts and accessories | 11% of sales price | Suitable for inclusion in or attachment to a taxable bow |
| 44 | Quivers, broadheads, and points | 11% of sales price | Suitable for use with the arrows described under IRS No. 106 |
| 106 | Arrow shafts, sold alone or built into a finished or unfinished product | $0.65 per shaft | Assembled arrow is 18 inches or more, or shorter but suitable for a taxable bow |
Our post on the arrow shaft excise tax goes deeper on the shaft tests and the exemption for certain wooden arrows.
Who pays the archery excise tax?
Publication 510 says "manufacturer" includes a producer or importer. Here is how that sorts common situations:
| Your situation | Do you owe it? | Why |
|---|---|---|
| You build bows from raw material | Yes | A manufacturer produces a taxable article from new or raw material, or from scrap, salvage, or junk. |
| You bring bows, broadheads, or shafts into the U.S. | Yes | An importer brings a taxable article into the U.S., or withdraws it from a customs bonded warehouse for sale or use here. |
| You supply materials and a contractor makes the bows, but you keep title to the materials and finished bows | Yes | You are considered the manufacturer, even though someone else does the work. |
| You sell bows in unassembled kits | Yes | A manufacturer who sells in knockdown condition is liable. |
| You assemble kit components for business use | Maybe | You may be liable as a further manufacturer, depending on the labor, material, and overhead required. |
| You use your own taxable bows | Yes | A manufacturer who uses a taxable article is liable as if it had been sold. |
| You lease bows you manufactured | Generally yes | A lease by the manufacturer is generally considered a taxable sale. |
| You run a shop and buy goods from a U.S. maker for resale | Generally no | The tax is on the manufacturer, producer, or importer. |
| You bought articles tax free, then resold them other than for further manufacture | Yes | Publication 510 makes you liable as if you had manufactured and sold them. |
How does the math work for a quarter?
The business and figures here are made up. An importer sells the following in one quarter, with prices already reduced to the taxable price:
| Item | Taxable price or quantity | Rate | Tax |
|---|---|---|---|
| 500 bows at $400 each | $200,000 | 11% | $22,000 |
| 2,000 quivers at $30 each | $60,000 | 11% | $6,600 |
| Broadheads and points | $25,000 | 11% | $2,750 |
| Total on IRS No. 44 | $31,350 | ||
| Arrow shafts | 40,000 shafts | $0.65 | $26,000 |
| Total on IRS No. 106 | $26,000 |
The two lines together add $57,350 to the Part II total.
For IRS No. 44, the price is not always the invoice total. Publication 510 includes charges for coverings or containers and for packing ready for shipment. It excludes:
- The manufacturers excise tax itself, whether or not it is stated separately.
- Transportation charges under the sale, plus delivery, insurance, installation, and similar costs of getting the article to the purchaser.
- Discounts, rebates, and similar allowances actually granted.
- Qualifying local advertising charges and warranty charges paid at the purchaser's option.
Our post on the sporting goods manufacturer excise tax explains these price rules further, along with the rules shared with fishing equipment.
When does the tax attach, and when do you pay?
Tax attaches when title to the article passes from the manufacturer to the buyer. That depends on the parties' intention as shown in the contract of sale. If the manufacturer uses the article, tax attaches when use begins. For leases, conditional sales, and certain installment sales, the tax applies to each partial payment you receive.
The payment rule is simpler than for many excise taxes. Both lines sit in Part II, and Publication 510 says to pay these taxes with Form 720 and that no tax deposits are required. Form 720 also says not to complete Schedule A for Part II taxes. You report each quarter, and the return is due by April 30, July 31, October 31, or January 31, or the next business day if that date falls on a weekend or legal holiday. See the 2026 Form 720 due dates.
Exempt sales and claims for tax already paid
Publication 510 lists sales by the manufacturer that are exempt, when the requirements are met. For archery goods these include:
- Sales to a state or local government, or to a nonprofit educational organization, for its exclusive use.
- Sales for further manufacture, or for export. Proof of export is needed, or the manufacturer is liable for the tax.
- Articles of native Indian handicraft, such as bows and arrow shafts, made by Indians on reservations, in Indian schools, or under U.S. jurisdiction in Alaska.
Exempt sales generally require the manufacturer, first purchaser, and any second purchaser to be registered, subject to stated exceptions. See Form 637.
If you already paid tax on an article that later qualifies, the claim goes on Schedule C, line 14. Use credit reference number (CRN) 344 for bows, quivers, broadheads, and points, and CRN 389 for arrow shafts. Publication 510 also allows claims when a price is readjusted because of a return, repossession, or bona fide discount, rebate, or allowance for taxes based on price. Generally, you have 3 years from filing the return or 2 years from paying the tax, whichever is later.
Filing IRS Nos. 44 and 106 online
Have your taxable sales for IRS No. 44 and your shaft count for IRS No. 106 ready. EasyFile720 guides you through archery excise tax filing from business details to submission, with the 2026 shaft rate and the 11% rate built in. It covers Schedule C for any claim, and validations catch common mistakes before you submit.
It is free to create an account, with no credit card needed to start. You pay when you file: $39.95 per filing, or $139.99 per business for the Full Year Plan with four credits that never expire. Compare them on the pricing page, then start your Form 720.
FAQ
Does an archer pay this tax directly?▼
No filing falls on an archer who simply buys equipment. The IRS sources put the tax on the manufacturer, producer, or importer. Any effect on the shelf price isn't something the sources address.
Is a bow under 30 pounds taxed?▼
The 11% tax on bows applies to bows having a peak draw weight of 30 pounds or more, so a lighter bow isn't a taxable bow. Arrow shafts have separate tests, based on the assembled arrow's length and whether it suits a taxable bow.
Do I need Schedule A for archery taxes?▼
Not for these taxes alone. Form 720 says to complete Schedule A for Part I taxes and not for Part II taxes, and IRS Nos. 44 and 106 are in Part II.
Do I need to file if I sold no archery goods this quarter?▼
If you normally report these taxes, the instructions say to enter a zero on the line. If you won't owe excise tax in future quarters, you can file a final return.
File Form 720 online
Create a free account with no credit card and build your return. You pay $39.95 only when you file. EasyFile720 is an IRS-authorized e-file provider, and you get an acknowledgment when the IRS accepts your return.
Sources: Instructions for Form 720 (Rev. June 2026); Form 720 (Rev. June 2026); IRS Publication 510 (Rev. December 2025). General information, not tax advice. Confirm how the rules apply to you with a qualified advisor or the IRS.
