Industry Manufacturers Pay $1.3 Billion Tax Bill

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posted on March 5, 2026
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More Than A Billion

Last month, the U.S. Fish and Wildlife Service (USFWS) announced nearly $1.3 billion is being delivered to state conservation and wildlife access programs. The funds—which also help operate, maintain and establish target ranges nationwide—are derived from Pittman-Robertson excise taxes paid by firearm and ammunition manufacturers and Dingell-Johnson excise taxes paid by the angling industry.

A total of $804,790,385 of the nearly $1.3 billion is directly sourced from firearm and ammunition excise taxes paid by manufacturers. Since the program began in 1937, more than $31 billion has been distributed through annual apportionments to states.

“State wildlife agencies are critical partners who are on the front lines of wildlife management and conservation. They provide expertise and leadership in our shared conservation efforts,” said USFWS Director Brian Nesvik. “Through this partnership, Wildlife and Sport Fish Restoration funding helps states to improve access to wildlife and wild places through one of the most effective conservation tools in the world.” 

The excise tax is set at 11 percent of the wholesale price for long guns and ammunition and 10 percent of the wholesale price for handguns. The excise tax, paid by manufacturers and importers, applies to all firearms and ammunition imported or sold domestically to the commercial market and federal law enforcement sales, whether the purpose is for recreational shooting, hunting or personal defense. The tax is administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB) of the Department of the Treasury, which turns the funds over to the USFWS.

“The firearm industry is tremendously proud of the contributions we make to conserving our wildlife and the habitats wildlife need to thrive for generations to come,” said NSSF President and CEO Joe Bartozzi. “Our industry is at the forefront of wildlife conservation. Each time a recreational shooter or hunter purchases a firearm or ammunition, they are helping to support wildlife conservation through the excise taxes paid by our industry on the sale of those products. The American model of conservation funding is the gold standard throughout the world for sustainable conservation and wildlife management.”

Along with the more than $31 billion distributed through annual apportionments, partner fish and wildlife agencies have contributed more than $10 billion in investments throughout the program’s history. Through these combined funds, agencies have supported monitoring and management of over 800 species of wild mammals and birds, annual stocking of over 1 billion fish, operations of fish and wildlife disease laboratories around the country, and provided hunter, trapper and aquatic education to millions of students. These funds have also supported operations and maintenance of more than 800 target ranges.

USFWS deposits the Pittman-Robertson excise tax revenues into a special account called the Wildlife Restoration Trust Fund administered by the USFWS. These funds are made available to states and territories the year following their collection based on a statutory formula. These excise tax dollars collected since 1937 under the Pittman-Robertson Wildlife Restoration Act are specifically designated to be used by state wildlife agencies for conservation and related purposes. Collectively, purchasers of firearms and ammunition, hunters and the firearm and ammunition industry are the greatest source of wildlife conservation funding.

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