Treasury Regulations (26 C.F.R.)

26 CFR § 48.4161(a)-2

Meaning of terms.

Official textecfr.govlast amended

# (a) Fishing rods.

The term “fishing rods” includes all articles, however, designated, that are designed or constructed for use in conjunction with a fishing reel for casting a line and hook in the sport of fishing. The term does not include any article that is neither designed for use in casting, nor suitable for such use. A so-called fishing rod “blank” is not considered to be a “fishing rod” unless the blank contains an affixed handle and reel seat, or is sold in the form of a kit that contains a rod blank, a handle, and a reel seat.

# (b) Fishing creels.

The term “fishing creels” includes all portable containers, of whatever material made, that are designed for storing and carrying fish from the time they are caught until such time as they are removed from the container for consumption or preservation. The term does not include any article primarily designed for use in the commercial fishing industry, or an article such as a collapsible wire basket designed to be hung over the side of a boat to keep fish captive and alive in the water.

# (c) Fishing reels.

The term “fishing reels” includes all mechanical and electrical devices that contain a spool for dispensing and recovering fishing line, and are designed for use with fishing rods in casting and in reeling in hooked fish in the sport of fishing. The term also includes reels designed for use with bows, in the sport of bowfishing.

# (d) Artificial lures, baits, and flies.

The term “artificial lures, baits, and flies” includes all artifacts, of whatever materials made, that simulate an article considered edible by fish and are designed to be attached to a line or hook to attract fish so that they may be captured. Thus, the term includes such artifacts as imitation flies, blades, spoons, and spinners, and edible materials that have been processed so as to resemble a different edible article considered more attractive to fish, such as bread crumbs treated so as to simulate salmon eggs, and pork rind cut and dyed to resemble frogs, eels, or tadpoles.

[T.D. 7328, 39 FR 36586, Oct. 11, 1974, as amended by T.D. 8043, 50 FR 32014, Aug. 8, 1985]

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In this part (40 sections)
  1. 48.4081-5 · Taxable fuel; notification certificate of taxable fuel…
  2. 48.4081-6 · Gasoline; gasohol.
  3. 48.4081-7 · Taxable fuel; conditions for refunds of taxable fuel tax…
  4. 48.4081-8 · Taxable fuel; measurement.
  5. 48.4082-1 · Diesel fuel and kerosene; exemption for dyed fuel.
  6. 48.4082-1T · Diesel fuel and kerosene; exemption for dyed fuel…
  7. 48.4082-2 · Diesel fuel and kerosene; notice required for dyed fuel.
  8. 48.4082-3 · Diesel fuel and kerosene; visual inspection devices.…
  9. 48.4082-4 · Diesel fuel and kerosene; back-up tax.
  10. 48.4082-5 · Diesel fuel and kerosene; Alaska.
  11. 48.4082-6 · Kerosene; exemption for aviation-grade kerosene.
  12. 48.4082-7 · Kerosene; exemption for feedstock purposes.
  13. 48.4083-1 · Taxable fuel; administrative authority.
  14. 48.4091-3 · [Reserved]
  15. 48.4101-1 · Taxable fuel; registration.
  16. 48.4101-2 · Information reporting.
  17. 48.4102-1 · Inspection of records by State or local tax officers.
  18. 48.4121-1 · Imposition and rate of tax on coal.
  19. 48.4161(a) · [Reserved]
  20. 48.4161(a)-1 · Imposition and rate of tax; fishing equipment.
  21. 48.4161(a)-2 · Meaning of terms.
  22. 48.4161(a)-3 · Parts and accessories.
  23. 48.4161(a)-4 · Use considered sale.
  24. 48.4161(a)-5 · Tax-free sales.
  25. 48.4161(b) · [Reserved]
  26. 48.4161(b)-1 · Imposition and rates of tax; bows and arrows.
  27. 48.4161(b)-2 · Meaning of terms.
  28. 48.4161(b)-3 · Use considered sale.
  29. 48.4161(b)-4 · Tax-free sales.
  30. 48.4161(b)-5 · Effective date.
  31. 48.4191-1 · Imposition and rate of tax.
  32. 48.4191-2 · Taxable medical device.
  33. 48.4216(a)-1 · Charges to be included in sale price.
  34. 48.4216(a)-2 · Exclusions from sale price.
  35. 48.4216(a)-3 · Other items relating to tax on sale price.
  36. 48.4216(b)-1 · Constructive sale price; scope and application.
  37. 48.4216(b)-2 · Constructive sale price; basic rules.
  38. 48.4216(b)-3 · Constructive sale price; special rule for arm's-length…
  39. 48.4216(b)-4 · Constructive sale price; affiliated corporations.
  40. 48.4216(c)-1 · Computation of tax on leases and installment sales.
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