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Excise Tax ....


Rick99

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Hey Guys I am sure this question is asked a lot. 

I am not producing or making any products, I am in the process of opening a Tackle Shop and will discuss this with my Accountant and probably also have to call the IRS directly but thought I would ask here too .... 

 

My question is two fold for anyone that may know. 

 

1st Question - There is a company that manufacturers plastic baits that my business intends to use. They sell in large quantities and also will charge my business 10% Excise Tax.  When I get these plastic baits in I do not make any changes to them nor add anything to them, I just will bag them and sell them under my private label. Since the manufacturer is charging me excise tax, I dont believe I need to pay excise tax when I sell them as I did not manufacture them or change them in anyway. Does any one know if that is correct or not?

 

2nd Question - I will be carrying other products from many companies, such as ZMan, Berkley, Strike King etc..... selling those products retail is exempt from Excise Tax for me, correct?

 

Thanks for any help, appreciate it. Again .... I know I need to ask professionals and will, I just was hoping for help from someone here who may have first hand knowledge of this. 

 

TIA

 

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  • Super User
11 minutes ago, Rick99 said:

I dont believe I need to pay excise tax when I sell them as I did not manufacture them or change them in anyway. Does any one know if that is correct or not?

Talk to a tax lawyer or accountant

 

12 minutes ago, Rick99 said:

selling those products retail is exempt from Excise Tax for me, correct?

See above.

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Tackle excise tax is a bit confusing (or invisible) to most folks because unlike income, sales, and other taxes it is levied on the manufacturer, importer, or legal owner of the product and (normally) passed on down the sales chain. In the OP's case, the manufacturer of the baits will pay the tax, factor into the cost and pay the tax,....unless the manufacturer makes a bait (or any other product) to the wholesalers specs and is proprietary, in this case the wholesaler will pay the tax. There are a bunch of other scenarios when the transactions are more complex, but it's N/A in this case. As has been suggested, check with the IRS and seek legal advise, don't go by what folks on the InterWeb (even those that might be a fantastic fisherman with almost 40 years of sporting goods retailing) say.

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Thanks Guys ..... as I said in the post above I am speaking with an Accountant and other Professionals. Funny thing is, I spoke to a few and many dont understand this tax.  I will continue to hunt for one that does but think I am safe from the tax in this scenario listed above and was looking to see if anyone else was dealing with this now or in the past and may have some good input. Thanks again!

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