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Federal Excise Tax

IRC 4161 imposes an excise tax on the sale of sport fishing equipment. This tax is imposed on the manufacturers (a term which includes producers and importers) of these products.  As a manufacturer of sport fishing equipment, C&B Custom Jigs LLC is responsible for collecting and remitting this tax on a quarterly basis.  This tax is included in the sales price of all goods presented for sale on our websites.  If you are also a manufacturer and purchase items from us for further manufacture (such as jig heads), you may qualify for a 10% discount of your purchase price.  For more information, please click here.  If you already have your 637 exemption, please fill out this form PRIOR to ordering so we may set up an account for you.