Manufacturers, producers, and importers of archery equipment owe federal excise tax on bows, accessories, and arrow shafts — 11% on bows and accessories (IRS No. 44) and $0.65 per arrow shaft (IRS No. 106) under IRC § 4161(b). EasyFile720 files it on Form 720.
The archery excise tax is a federal manufacturers' tax under IRC § 4161(b) on the first sale of bows, bow accessories, and arrow shafts by their maker or importer. It pairs two different rates — 11% of the sale price on bows and accessories, and a flat $0.65 per arrow shaft — both reported on Form 720, Part II (IRS Nos. 44 and 106). Like the sport-fishing tax, the revenue supports wildlife and habitat restoration.
The manufacturer, producer, or importer of the archery equipment — imposed on the first sale under IRC § 4161(b). It is reported on Form 720 (IRS Nos. 44 and 106), not collected from the end customer at retail.
Bows, bow parts, and accessories are taxed at 11% of the sale price (an ad-valorem tax). Arrow shafts are taxed at a flat $0.65 per shaft (a per-unit tax that adjusts annually for inflation) — so the two categories are figured completely differently.
A bow with a peak draw weight of 30 pounds or more. The 11% tax then follows the bow onto any part or accessory suitable for use with it — sights, stabilizers, arrow rests, releases — plus quivers, broadheads, and points for arrows.
A shaft used to make an arrow that, once assembled, measures 18 inches or more — or measures under 18 inches but is suitable for use with a taxable bow. The shaft is taxed whether sold separately or built into a finished arrow.
Bows and accessories are taxed as a percentage of the sale price; arrow shafts at a flat per-shaft amount that adjusts annually for inflation.
| Item | Rate | IRS No. |
|---|---|---|
| Bows (peak draw weight 30+ lbs), and parts/accessories | 11% of sale price | 44 |
| Quivers, broadheads, and points for arrows | 11% of sale price | 44 |
| Arrow shafts | $0.65 per shaft | 106 |
Arrow-shaft amount per Form 720 instructions (Rev. March 2026); adjusted annually for inflation. Source: IRS / IRC § 4161(b).
In Q3 2026 a manufacturer sells $200,000 of taxable bows, $50,000 of accessories (sights, rests, quivers), and 40,000 arrow shafts.
11% items (No. 44): ($200,000 + $50,000) × 11% = $27,500. Arrow shafts (No. 106): 40,000 × $0.65 = $26,000.
Quarterly tax: $27,500 + $26,000 = $53,500 — reported across IRS Nos. 44 and 106 in Part II.
The 30-lb draw-weight line and the arrow-shaft length test decide what's in. A handful of items — youth bows and natural-wood children's shafts — fall out.
🏹 Bows — 30+ lb peak draw
Compound, recurve, and longbows with a peak draw weight of 30 lbs or more. Crossbows are generally taxed as bows when they meet the 30-lb threshold.
🎯 Bow parts & accessories
Any part or accessory suitable for use with a taxable bow — sights, stabilizers, arrow rests, releases, and similar add-ons.
🗡️ Quivers, broadheads & points
Quivers, broadheads, and points suitable for use with arrows are taxed at 11% of the sale price under IRS No. 44.
➡️ Arrow shafts
Shafts for arrows measuring 18 inches or more — or under 18 inches but usable with a taxable bow — at $0.65 each (2026), whether sold alone or in a finished arrow.
Bows under 30 lb peak draw
Youth and recreational bows with a peak draw weight below 30 lbs are not taxable bows, and their dedicated accessories fall outside the 11% tax.
Natural-wood children's arrow shafts
Shafts of all-natural wood (no laminations or artificial spine enhancement) used in children's arrows are exempt from the shaft tax — effective for shafts first sold after October 3, 2008.
Report your 11% and per-shaft sales under IRS Nos. 44 and 106 — EasyFile720 applies the rates and assembles the return.
Separate taxable sales by type
Split your quarterly sales into 11% items (bows, parts, quivers, broadheads, points) and per-shaft items (arrow shafts).
Net out tax-free sales
Sales for further manufacture or for export are tax-free when you and the buyer are registered and proper certificates are on file. Exclude those before figuring tax.
Enter amounts under IRS Nos. 44 & 106
Enter taxable sale prices for the 11% categories and your arrow-shaft count. EasyFile720 applies 11% and the $0.65/shaft rate automatically.
Review your Part II total
Archery taxes are Part II — paid with the return, no semimonthly EFTPS deposits required. EasyFile720 totals your liability.
E-file to the IRS
Review, sign electronically, and submit directly to the IRS by the quarterly deadline.
The manufacturer, producer, or importer of the archery equipment — imposed on the first sale under IRC § 4161(b) and reported on Form 720 (IRS Nos. 44 and 106). It is not collected from the end consumer at retail.
A bow with a peak draw weight of 30 pounds or more. The 11% tax also applies to any part or accessory suitable for use with a taxable bow, and to quivers, broadheads, and points suitable for use with arrows.
Yes. Any part or accessory suitable for inclusion in, or attachment to, a taxable bow is taxed at 11% — this commonly includes sights, stabilizers, arrow rests, and releases. The accessory follows the bow: if it is made for a 30-lb-or-more bow, it is taxable.
Arrow shafts are taxed at a flat per-shaft amount (not a percentage) — $0.65 per arrow shaft for 2026 (adjusted annually for inflation), reported under IRS No. 106. A shaft is taxable if the finished arrow measures 18 inches or more, or measures under 18 inches but is suitable for use with a taxable bow.
The shaft tax applies whether the shaft is sold separately or incorporated into a finished or unfinished arrow. So a completed arrow that contains a taxable shaft carries the $0.65-per-shaft tax — you cannot avoid it by assembling the arrow first.
Yes. Arrow shafts made of all-natural wood (no laminations or artificial spine enhancement) used in children's arrows are exempt, effective for shafts first sold after October 3, 2008. Separately, sales for further manufacture or for export are tax-free when both parties are registered and proper certificates are kept.
Generally yes. The IRS treats a crossbow as a taxable bow when its peak draw weight is 30 pounds or more — which most crossbows exceed. Parts and accessories suitable for use with a taxable crossbow are then taxed at 11% as well.
Every rate and rule on this page comes straight from IRS guidance. Confirm the details yourself:
This page is general information, not tax advice. Rates are set under IRC § 4161(b); the arrow-shaft amount adjusts for inflation — confirm the current figure in the latest Form 720 instructions before filing.
IRS Nos. 44 & 106 on Form 720 — rates applied automatically. Free to get started, pay only when you file.