Ruling 57-606

Internal Revenue Service
Revenue Ruling

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Rev. Rul. 57-606

1957-2 C.B. 733

IRS 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.

Full Text

Rev. Rul. 57-606

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

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. 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.