[Code of Federal Regulations]
[Title 26, Volume 15]
[Revised as of April 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR48.4161(b)-2]

[Page 152]
 
                       TITLE 26--INTERNAL REVENUE
 
                  CHAPTER I--INTERNAL REVENUE SERVICE,
                       DEPARTMENT OF THE TREASURY
                               (Continued)
 
PART 48--MANUFACTURERS AND RETAILERS EXCISE TAXES--Table of Contents
 
                        Subpart K--Sporting Goods
 
Sec. 48.4161(b)-2  Meaning of terms.

    (a) For purposes of the tax imposed by section 4161(b), and unless 
otherwise expressly indicated:
    (1) Bows. The term ``bows'' includes all articles made of flexible 
materials, that are designed to be equipped with a string and used for 
the propelling of arrows in the sport of archery (target shooting), or 
in hunting or fishing.
    (2) Arrows. The term ``arrows'' includes all articles designed or 
constructed to be propelled by a bow in the sport of archery (target 
shooting), or in hunting or fishing. The overall length of an arrow is 
to be measured from the point of the tip or arrow-head to the end of the 
arrow nock. In the case of arrows sold by the manufacturer without 
heads, tips, or nocks, the overall length is to include the length of 
the shaft plus the length of the nock and head or tip that is normally 
used with the particular type of arrow shaft.
    (b) Parts and accessories--(1) In general. ``Parts and accessories'' 
for bows and arrows include all articles (other than fishing reels) 
suitable for inclusion in, or attachment to, a bow or arrow of the type 
described in section 4161(b)(1) and paragraph (a) of this section. 
Examples of parts and accessories for bows are bow handles, bow limbs, 
bow strings, bow string silencers, bow stabilizers, arrow rests, bow 
slings, bow sights, bow levels, bow tip protectors, brush buttons, 
camouflaged bow covers, and all other articles designed to be attached 
to or included in a bow to assist in aiming or propelling an arrow, or 
to protect the bow while in use. Example of parts and accessories for 
arrows are arrow shafts, nocks, tips, heads, head adapters, and 
feathers.
    (2) General purpose materials and articles. General purpose 
materials and articles that are not specifically designed to directly 
improve the performance or appearance of bows or arrows, or to protect 
them while in use, are not considered to be ``parts and accessories'' 
for bows or arrows, even though such materials may be intended, after 
further processing, to be included in or attached to bows or arrows. An 
example of a nontaxable article that is designed for use with a bow, but 
is neither attached to a bow, nor serves a purpose directly related to 
the efficient use of a bow, is a carrying case for a bow. Examples of 
nontaxable general purpose materials or articles are glues and cements, 
feathers before they are prepared for use with arrows, and bowstring 
thread before it is processed into bowstrings. Arrow-shaft material is 
considered to be a taxable part for an arrow, unless the manufacturer, 
producer, or importer can establish that the particular material is 
unsuitable for use in the manufacture of arrows that are subject to the 
tax imposed by section 4161(b)(1)(B). In addition, the term ``parts and 
accessories'' does not include articles in the nature of expendable 
supplies, even though such articles are designed to be applied to, or 
used with, bows or arrows. Examples of such supply materials are 
bowstring wax, and archery powder.
    (c) Quivers. The term ``quivers'' includes all articles, of whatever 
material made, that are designed to contain, and to provide ready access 
to, taxable arrows during the time an archer is engaged in target 
shooting, hunting, or fishing. The term does not include any article 
designed solely for storing or transporting arrows during times when the 
arrows are not in use.