Sport Fishing Equipment Tax: 10% & 3% Rates
Rates by category
| Equipment | Rate | IRS No. |
|---|---|---|
| Sport fishing equipment (reels, lures, lines) | 10% | No. 41 |
| Fishing rods & poles | 10% · max $10/article | No. 110 |
| Fishing tackle boxes | 3% | No. 114 |
| Electric outboard motors | 3% | No. 42 |
Note the $10-per-article cap on rods and poles (No. 110), that tackle boxes are 3%, and that only electric outboard motors (not gasoline) are taxed.
FAQ
What is the sport fishing equipment excise tax rate?▼
Sport fishing equipment such as reels, lures, flies, and lines (IRS No. 41), and fishing rods and poles (IRS No. 110), are taxed at 10% of the manufacturer's or importer's first-sale price under IRC §4161(a). Fishing tackle boxes (No. 114) and electric outboard motors (No. 42) are taxed at the lower rate of 3%.
Who pays the sport fishing tax?▼
The manufacturer, producer, or importer pays the tax on the first sale of the equipment, and reports it on Form 720, Part II (IRS Nos. 41, 110, 114, and 42). Retailers and consumers do not file it — it is built into the price upstream.
Which IRS numbers cover sport fishing equipment?▼
No. 41 (sport fishing equipment — reels, lures, flies, lines), No. 110 (fishing rods & poles, with a $10-per-article cap), No. 114 (fishing tackle boxes, taxed at 3%), and No. 42 (electric outboard motors, taxed at 3%). Each is reported in Part II of Form 720.
File the sport fishing tax
EasyFile720 applies 10% / 3% to your first-sale revenue and e-files Nos. 41/110/114/42.
Reflects the Instructions for Form 720 (Rev. June 2026) and IRC §4161(a). General information, not tax advice.
