Let Me give You the straight the Gov. draws a thin line between hobbie and Business ? who know's where it is as a Manufacture and retailer I know if You sell a Fair amount? a 10% excise tax has to be collected and paid on a form 720 quaterly no if or ans here Any and All types of artifical baits from fly's to plastic's I keep a list on My desk when searching new or designing new products this even includes plastic skirts AKA sili legs they can by them selves attract fish? don't end up like many and not do this pay up front it's alot cheaper.