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IRS.gov Website
Publication 510
taxmap/pubs/p510-035.htm#en_us_publink1000117235

Arrow Shafts(p32)

rule
The tax on arrow shafts is listed on Form 720. The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions.
taxmap/pubs/p510-035.htm#en_us_publink1000118050
Exemption for certain wooden arrows.(p32)
After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions.
Pay this tax with Form 720. No tax deposits are required.