The hunting equipment and fishing tackle industries pay a manufacturer's excise tax levied on a variety of sporting equipment and fuel. The tax is reflected in the retail price.
Boaters pay the federal sales tax on motor boat fuel at the pump.
These users pay a little more for their equipment, but benefit from the increased opportunities to enjoy the resources protected by funds raised through these taxes. In order to receive federal aid funds, state governments must guarantee that proceeds from sales of licenses remain in the control of the fish and wildlife agency, to be used for conservation. To see what's taxed, click here .