This consumer tax is capped at $10 per fishing rod, and will be shown as Federal Excise Tax on your invoice.
“Each fiscal year, the monies collected under the SportFishing Excise Tax (Wallop-Breaux Tax) are distributed among the Fish and Wildlife Departments of all 50 states. The amount each state receives is based on a variety of criteria, including respective state fishing license sales and ratio of land to water. Only a small percentage (about 6%) of the total tax is withheld for administrative purposes. The next time you see your Fish and Game department improving a boat ramp, stocking a lake or river, conducting a fishery survey, etc., you’ll have a good idea where the funding for these programs come from. For many, it is the primary source of their total funding.”
-quoted from Tom Kirkman from RodBuilding.org