The $10 Per-Article Cap on Fishing Rods & Poles
How the cap works
$250 rod → 10% would be $25, but the cap applies → $10.00.
Reels, lures, and flies (No. 41) have no cap — a straight 10%. Tackle boxes (No. 114) are taxed at 3%, and electric outboard motors (No. 42) at 3%. See all the sport fishing tax rates.
FAQ
Is there a cap on the fishing rod excise tax?▼
Yes. Under IRC §4161(a), the excise tax on fishing rods and poles is capped at $10 per article. So while the rate is 10% of the sale price, the tax on any single rod or pole cannot exceed $10.
Does the $10 cap apply to reels or tackle boxes?▼
No. The $10-per-article cap applies only to fishing rods and poles (IRS No. 110). Reels, lures, and flies (No. 41) are taxed at 10% with no per-article cap; fishing tackle boxes (No. 114) are taxed at a lower 3%.
When does the cap actually change the tax?▼
The cap matters for higher-priced rods. A 10% tax reaches $10 at a $100 sale price, so any rod or pole selling for more than $100 is taxed at the flat $10 cap rather than 10% of the full price.
File sport fishing equipment tax
EasyFile720 handles the 10% / 3% rates for IRS Nos. 41/110/114/42 with IRS-authorized e-file.
Reflects the Instructions for Form 720 (Rev. June 2026) and IRC §4161(a). General information, not tax advice.
