26 U.S.C. § 4181 : Internal Revenue Code — Miscellaneous Excise Taxes — Manufacturers Excise Taxes — Recreational Equipment — Firearms — Imposition Of Tax

There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:

Articles taxable at 10 percent—

Pistols.

Revolvers.

Articles taxable at 11 percent—

Firearms (other than pistols and revolvers).

Shells, and cartridges.