S.1649

Modernizes excise tax on sporting goods by treating certain marketplace providers as importers.

The Sporting Goods Excise Tax Modernization Act amends the Internal Revenue Code to redefine who is considered an importer for excise tax purposes on sporting goods. Specifically, it treats certain marketplace providers as importers when they facilitate sales of taxable sporting goods transported from outside the U.S. This change applies to sales starting 60 days after the Act's enactment and includes regulations for its implementation.