18. What are excise taxes?
Please reference our 2006 Industry Reference Guide report
for detailed information by quarter on excise tax collections.
Excise taxes are paid by the manufacturers of guns and ammunition. After
these taxes are collected, they are apportioned to the states by the Federal
Aid Program governed by the Pittman-Robertson Wildlife Restoration Act.State
agencies gain access to these funds through grants that help restore wildlife
and habitat, acquire land and educate hunters.
Since 1982 excise tax collection on long guns and ammunition has increased
by over 125% while taxes on hand guns have increased by 63%.
2005 Excise Tax Totals:
Long guns: $105,637,000
Handguns: $47,340,000
Ammunition: $71,312,000
Total: $224,289,000
FREQUENTLY ASKED QUESTIONS 