What the tax is attached to
On this page11
Two things, not one
The provision imposes tax on the sale by the manufacturer, producer or importer of specified archery equipment, and separately on arrow shafts.
Which is a clue about components
A shaft is not a finished arrow. Naming it separately shows the statute contemplating parts as well as assembled products, which is exactly the situation a component business is in.
And it is why the assembly question is live
If shafts are reached as shafts, somebody buying shafts and fitting points and nocks to them is doing something the statute has already thought about. Whether it makes them a producer is the determination.
This property does not list which articles are taxed
The precise list, the rates and the exemptions are in the statute and its regulations and they change. A catalog reproducing them would be wrong within a year.
Nor does it give a rate
For the same reason, and because a rate quoted from a container page is a rate somebody will rely on rather than check.
The useful shape of it
There is a federal excise tax, it attaches at the manufacturer, producer or importer level, it names arrow shafts separately, and the assembly question is real.
That is enough to know to ask
Which is the whole purpose of this section. A component business that knows the provision exists will ask before it scales.
Importers are named explicitly
Bringing shafts or components in from overseas and selling them puts you in the sentence regardless of how the operation feels day to day.
And retailers are not the taxpayer
A shop reselling a bought-in finished product is not the person taxed on that sale, which is the half people usually get right.
Where this stops
At naming it. The determination, the rates and the filings belong to a tax adviser, and everything else in this property is about sorting small parts.