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Revenue Ruling 57-606

Rev. Rul. 57-606 1957-2 C.B. 733

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Headnote

The manufacturers excise tax imposed by section 4181 of the Internal Revenue Code of 1954 is applicable to sales of antique firearms by an importer.

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ISSUE

Advice has been requested whether the manufacturers excise tax applies to sales of antique firearms by an importer.

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LAW AND ANALYSIS

Section 4181 of the Internal Revenue Code of 1954 imposes a tax upon sales by the manufacturer, producer, or importer of pistols, revolvers, firearms, shells, and cartridges. Whether a firearm is an antique is immaterial in determining the applicability of the manufacturers excise tax.

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HOLDING

Accordingly, it is held that sales of antique firearms by an importer are subject to the manufacturers excise tax imposed by section 4181 of the Code.