- Joined
- Jun 9, 2016
you don't. licensed dealers and manufacturers, importers, and in some states ammunition vendors and firearm retailers must pay an excise tax annually that's an amount based on gross receipts for the goods that fall under the eligible category. end users typically don't pay any excise taxes because they are not "in the business" of any of those. on a technical level, the manufacturer is due to pay tax the quarter or year when an eligible item is produced from raw materials. i pay it yearly based on gross receipts for example, but in my COGS calculation for pricing, i charge the customer an additional percent to cover that cost, presented as built into the price of the firearm prior to transfer.How doe Excise taxes on firearm production work? You see, I've heard for years that you should never buy a complete assembled AR and always buy Uppers and Lowers seperately to somehow beat the excise tax, but Isn't the tax already paid by the manufacturer the second the aluminum hunk reaches the stage of completion where ATF considers it to be a firearm?
"firearms" in and of themselves (the lower or frame or whatever the serialized part is) is what is taxed. buying the parts separately has no special meaning. i assume a $39.99 blem PSA lower has a very small tax built into the price, or the manufacturer or retailer or distributor is eating the tax cost elsewhere in the supply chain. it might be more valuable for them to pay the tax on their books just to clear inventory space, et c.
that being said, there was an uproar a year or so ago since CA imposes an 11% excise tax on the retail buyer which is pretty unique among states - New York is considering it for example and Colorado also recently approved a 6.5% excise tax.
sure, but that's a one and done. motion activated strobes that are pointed at them over a period of time keeps most away. you can also use ammonia if you're out in the fields since very strong odors can work too.So...flash bang them?