Publication 510
taxmap/pubs/p510-036.htm#en_us_201207_publink1000117234The tax on bows is 11% (.11) of the sales price. The tax is paid by the manufacturer, producer, or importer. It applies to bows having a peak draw weight of 30 pounds or more. The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below.
Pay this tax with Form 720. No tax deposits are required.