fishing equipment and bows and arrow components); (iii) Section 4682(h

and any of its possessions. (4) Vessels employed in the fisheries

the fisheries or whaling business. See section 6421(d)(2)(B). (d

). Except for the operation of certain fishing vessels, the operation of ..... ) Fishing vessels exception. A vessel does not transport property in ..... (f)(1)(ii) of this section, by merely transporting fish or other aquatic ..... apply to fuel used by a fishing vessel while traveling to a fishing site ..... , while engaged in fishing, or while returning from the fishing site with its

with fishing rods in casting and in reeling in hooked fish in the sport of ..... (a) Fishing rods. The term “fishing rods” includes all articles ..... conjunction with a fishing reel for casting a line and hook in the sport of fishing ..... 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

archery (target shooting), or in hunting or fishing. (2) Arrows ..... fishing. The overall length of an arrow is to be measured from the point of ..... accessories” for bows and arrows include all articles (other than fishing reels ..... fishing. The term does not include any article designed solely for storing or

of the following articles of fishing equipment (including in each case ..... : (1) Fishing rods; (2) Fishing creels; (3) Fishing ..... applies only to those items of fishing equipment specified in section 4161(a ..... ) and this paragraph. Therefore, other items of fishing equipment, such as ..... fishing nets, lines, hooks, sinkers, gaffs, etc., are not subject to the tax

carrying case for a fishing rod is not considered to be a part or accessory ..... for a fishing rod, despite the fact that it is designed for use with the rod

engaged in sport fishing are not considered to be employed in the fisheries ..... of any foreign nation, vessels employed in the fisheries or in the whaling ..... fisheries or in the whaling business, or vessels actually engaged in ..... ) Vessels used in fisheries or whaling business. The exemption provided by ..... articles sold for the prescribed use on vessels employed in the fisheries or

includes livestock, dairy, poultry, fish, fruit, fur-bearing animals, and truck ..... , storage, fabrication, or sale of wreaths, corsages, and bouquets. A fish ..... farm is an area where fish are grown or raised, as opposed to merely caught