101 



As proposed by the International Association of Fish and Wildlife Agencies, the "Fish 

 and Wildlife Conservation Enhancement Act of 1996" would impose a manufacturers' 

 excise tax on "outdoor equipment" broadly construed to include everything from cameras 

 and film, to birdseed and books, to camping equipment, possibly to clothing, and to 

 mountain bikes, recreational vehicles, and sport utility vehicles. The applicable tax 

 would range from .25 percent to 5 percent. According to support literature prepared by 

 the lAFWA, the tax would be passed on to consumers, but in fact the costs of the tax will 

 be distributed more widely through economic dislocations. 



This is a tax, not a user fee. 



Americans for Tax Reform holds that any involuntary spending obligated by government 

 fiat is a tax. But to clarify the point, in what context could a tax conceivably also be 

 called a user fee? The basic test is a clear, one-to-one link between demanding a good or 

 service and paying the price for it, so that the purchaser is fully aware that a specific cost 

 is being incurred. 



The proposed Fish and Wildlife Conservation Act - also known as "Teaming with 

 Nature" - fails this test. Essentially, the tax applies to almost anything that can be found 

 in an L.L. Beem or Eddie Bauer catalog regardless of whether the user specifically intends 

 to do anything that could justify spending on state wildlife agencies. As Americans for 



