For those of you who have acquired a custom rifle from a maker - does that maker charge the 11% Pitman Robertson excise tax on a new gun?

The key is whether your custom guy qualifies as a "manufacturer" eg does he buy a barreld action and put it in a stock? I know some guys take the position that in this circumstance is not a manufacturer, but an assembler...the issue of wat is a somplete firearm, an essential component etc has been litigated extensively.

I am sure there are regs out there by ATF (ATF, not IRS administers this tax).

Do you think your guy should not charge you the tax? If they collect it, chances are high they are paying it, but whether they should be paying it or not is the question.

Most top smiths will state upfront that the tax will be collected from you the consumer because they're paying that amount on top of whatever.

Most all that I have talked too or had rifles built by will tell you to buy the action yourself and supply it to the smith so that he doesn't have to charge you the excise tax.

In the US, the action is the firearm and subject to the excise tax and gun (instant) checks, laws etc.

JPK

My experience with custom makers is the same as JPK's.

Dogcat, all,

This has been an issue of great debate around campfires, and over a big glass of suds for a long time. It seems that no one really knew the answer, and generally, if one asked two different agents, he would get two different answers. I believe the issue has now been resolved, although I don't recall the exact terms of the decision. Senator Max Bacus of Montana ramrodded and effort to eliminate the confusion and establish a clear divide as to who must pay the FET and who didn't.

Steven Dodd Hughes, a fine custom maker that posts here and on 24hourcampfire occasionally, testified before congress on the issue. Perhaps he will chime in here. IIRC, it was decided that if a custom maker turns out no more that a certain number of firearms each year, and I believe that figure was something like 30, no FET was due. Over that number was considered a manufacturer and the tax was payable.

Don't hold me to the details as I'm not certain, but it was something like that. Hopefully, Steven or some other knowledgeable person will chime in with the specifics.

Tom

Tom has it right. I believe though the exemption to the Pittman-Robertson act is for manufacturers of fewer than 50 firearms per year. The amendment to the act was passed in 2005.

That's why we sell a DIY EZ kit (our Bad Boy Mauser)...and yes, the 50 limit is now law.