WASHINGTON, D.C. — U.S. Senators Mike Crapo (R-ID) and Tommy Tuberville (R-AL) have introduced the Sporting Goods Excise Tax Modernization Act, a bipartisan measure intended to close a tax loophole that allows foreign sellers of fishing and archery equipment to bypass federal excise taxes. These taxes support conservation efforts through state and federal programs.
The proposed legislation would require U.S.-based online marketplaces to collect and remit federal excise taxes on imported outdoor sporting goods, treating them as the importer of record. Currently, many direct purchases from foreign sellers escape these taxes, which are mandatory for domestic producers. The loophole has reportedly contributed to lost funding for fish and wildlife conservation programs established under the Pittman-Robertson and Dingell-Johnson Acts.
“Federal excise taxes on recreational outdoor sporting equipment provide funding for conservation programs,” Crapo stated. “This bill closes loopholes on imported equipment that deprive these programs of critical funds.”
Tuberville added that the bill aims to protect U.S. manufacturers and conservation funding, saying, “The last thing these business owners need is to be punished for producing goods right here in the U.S.A.”
Supporters of the legislation include several conservation and industry groups such as the American Sportfishing Association, the Archery Trade Association, and the Association of Fish and Wildlife Agencies. According to the American Sportfishing Association, fishing equipment taxes have generated $12 billion since 1950 for conservation and access programs.
The bill also responds to a recent Government Accountability Office recommendation that Congress address excise tax collection by shifting responsibility from consumers to online platforms. Companion legislation was introduced in the U.S. House earlier this year by Representatives Blake Moore (R-UT) and Jimmy Panetta (D-CA).
The full bill text and related documents are available through Senator Tuberville’s official website.
