Sport Fishing Tax Calculator
Estimate the federal excise tax on sport fishing equipment. Equipment (reels, lures) and rods & poles are 10%; tackle boxes and electric outboard motors are 3%. Form 720, Part II (IRC §4161).
Taxed at 10%
- Sport fishing equipment — reels, lures, flies, lines (IRS No. 41)
- Fishing rods & poles (IRS No. 110) — capped at $10 per article
Taxed at 3%
- Fishing tackle boxes (IRS No. 114)
- Electric outboard motors (IRS No. 42) — gasoline outboards are exempt
Read the full sport fishing tax filing guide for category definitions, the first-sale rule, and filing mechanics.
Sport Fishing Tax Calculator
Tax is on the manufacturer's or importer's first-sale price. Rods and reels are 10%; electric outboard motors are 3%.
Estimated 10% Excise Tax
$0.00
Estimate only · Form 720 Part II, IRS No. 41
Frequently asked questions
What is the sport fishing equipment 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 first-sale price. Fishing tackle boxes (IRS No. 114) and electric outboard motors (IRS No. 42) are taxed at the lower 3% rate.
Who pays the sport fishing tax?▼
The manufacturer, producer, or importer pays the tax on the first sale of the equipment. It is reported on Form 720, Part II. Retailers and consumers do not file it — it is built into the price upstream.
Is there a cap on the tax for fishing rods?▼
Yes. Under IRC §4161(a), the tax on fishing rods and poles (IRS No. 110) is limited to $10 per article. Other equipment has no per-article cap. This estimator applies a flat 10% and does not apply the per-rod cap.
Are tackle boxes and gasoline motors taxed?▼
Fishing tackle boxes are taxed at 3% (IRS No. 114), not 10%. Only electric outboard motors are taxed (3%, IRS No. 42) — gasoline-powered outboard motors are not subject to the sport fishing excise tax.
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