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Reply #15: Here's the relevant section of code- [View All]

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Home » Discuss » Topic Forums » Guns Donate to DU
X_Digger Donating Member (1000+ posts) Send PM | Profile | Ignore Wed Aug-25-10 03:30 PM
Response to Reply #9
15. Here's the relevant section of code-
http://law.onecle.com/uscode/15/2602.html

As used in this chapter:
<snip>
(2)(A) Except as provided in subparagraph (B), the term "chemical
substance" means any organic or inorganic substance of a particular
molecular identity...<snip>
(B) Such term does not include -
<snip>
(v) any article the sale of which is subject to the tax imposed
by section 4181 of the Internal Revenue Code of 1986 {26 U.S.C.
4181}
(determined without regard to any exemptions from such tax
provided by section 4182 or 4221 or any other provision of such
Code)


And 26 U.S.C. 4181 refers to:

http://codes.lp.findlaw.com/uscode/26/D/32/D/III/4181

There is hereby imposed upon the sale by the manufacturer,
producer, or importer of the following articles a tax equivalent to
the specified percent of the price for which so sold:
Articles taxable at 10 percent -
Pistols.
Revolvers.
Articles taxable at 11 percent -
Firearms (other than pistols and revolvers).
Shells, and cartridges.


ie, ammunition is explicitly excluded from the EPA's ability to regulate via 15 USC Section 2602


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