Ammunition Reloaders
1. If I reload ammunition, am I liable for FAET?
| You are liable for tax if you: |
You are not liable for tax if you met all of these conditions |
• Reload and sell used casings or shells (except in the case of custom reloading); or |
• The customer furnishes you the shells or casings; |
• Mix the casings or shells of one customer with the casings or shells from other customers. |
• The customer retains title to the shells or casings; and |
|
• You return the identical shells or casings back to the same customer after you reload them. |
[Refer to 27 CFR 53.11 (definition of shells and cartridges)]
2. If I reload ammunition, when is my customer liable for FAET?
Your customer is liable for FAET on reloaded ammunition if he or she does not use it for personal use.
[Refer to 27 CFR 53.11 (definition of shells and cartridges) and 27 CFR 53.112 ]
