Shoals

Thanks. I understand that if I use this material to make a final "finished" product such as a lure or fly which I then sell then the excise tax would apply. IF I just resell fly tying material such as dubbing or eyes (with no value added) would the excise tax apply in this situation?

I understand that there is an excise tax on sales of finished lures and flies that I manufacture myself. Would imported fly tying material such as dubbing and epoxy eyes that is resold (no additional manufacturing done) for use on such lures/flies by others be liable for this tax as well? Confusing....