# CPSC OGC Advisory Opinion No. 236: CPSC OGC Advisory Opinion No. 236 > Federal · Agency guidance · In force URL: https://www.frixlaw.com/law-library/statutes/CPSC_AO_236 ## Section - **Citation:** CPSC OGC Advisory Opinion No. 236 - **Heading:** CPSC OGC Advisory Opinion No. 236 - **Jurisdiction:** Federal - **Kind:** Agency guidance - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** CPSC Office of General Counsel Advisory Opinions / CPSC OGC Advisory Opinion No. 236 ## Text Memorandum·--_,:., _(,'" ·::,.1\ ' : ' j :is·•:···,i:oce,s c1 • , · .. ,.:.:.;;! .3/1 •:/l 'ti If J!i 6('o) '<,.......• . ,:'·. ,., l  -- ( -p·.,.1 .. t;'\.lii U.S. CONSUMER PRODUCT UNITED STATES GOVERNMEN"t:--1(:,i  .... ;. • ---\ SAFETY COMMISSION WASHINGTON, □. C. 20207 • -- (,0111" ci-5 TO Commission DATE ' MAR 2 2 1976 THRU Sadye E. Dunn, Secretary f.R THRU Michael A. Brown, General CounseNIJ> FROM Jeanette Michael, OGC lf{f/\ sus.JEcT, Jurisdiction over the •raser Public Def ender The term "consumer product" excludes " ... any article which if sold by manufacturer, producer, or importer, would be subject to th,s tax imposed by section 4181 of the Internal Revenue Code of 1954 ... " (15 u.s.c. 2052 (a) (1) (E)). Section 4181 of the Internal Revenue Code (IRC) includes pistols, revolvers, firearms, shells and cartridges. (Emphasis added) Thus firearms are subject to the tax under section 4181 of the IRC and excluded from the term "consumer product". The question is whether the Taser is a firearm within the meaning of section 4181 of the IRC of 1954. It is the policy of the Internal Revenue Service to defer to Alcohol, Tobacco and Firearms' definition of fire­ arm. This is evident in the definition of "firearm" under section 4181 of the IRC (26 CFR 48.4181-2) and the Gun Control Act of 1968 (18 u.s.c. 921). For purposes of the tax imposed by section 4181 the term "firearms" means "any portable weapons, such as rifles, carbines, machine guns, shotguns or fowling pieces, from which a shot, bullet or other projecticle may be discharged by an explosive". (Emphasis added) The term, "firearm" under the Gun Control Act means "any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive .. s "any portable weapons, such as rifles, carbines, machine guns, shotguns or fowling pieces, from which a shot, bullet or other projecticle may be discharged by an explosive". (Emphasis added) The term, "firearm" under the Gun Control Act means "any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive ... " (Emphasis added) In a public release dated March 18, 1976, the Bureau of Alcohol, Tobacco and Firearms (ATF) of the Department of the Treasury announced that the device known as Taser is a firearm as defined in Title I and Title II of the Gun Control Act of 1968. Since the Taser is a firearm and, as such, falls within the purview of section 4181 of the IRC of 1954, it is specifically excluded under the Consumer Product Safety Act's definition of consumer product and the Commission cannot exercise jurisdiction over the product. -2­ Government ageincies, as do the courts, usually give great weight to the views and interpretations of the laws that the agency administers. (Trafficante v. Metropolitan Life Ins. Co. i 409 U.S. 205 (1972)). Thus, the Office of the General Counsel suggests that the Commission defer to ATF's present findings and conclude that the Taser is a firearm. This advisory opinion negates advisory opinion #226. - .. ··(. U.S. CONSUMER PRODUCT UNITED STATES GOVERNMENT SAFETY COMMISSION MemorandL1m WASHINGTON, □. C. 20207 DATE: MAR 2 2 1976 Conunission THRU Sadye E. Dunn, Secretary TO \,.n THRU Michael A. Brown, General Counsel\}J/1) FROM Jeanette Michael, OGC cp!1 J/ sus EcT, Reconsideration of the Commission's jurisdiction over a device known as the Taser Public Defender On November 7, 1975 the Office of the General Counsel issued an advisory opinion (#226) (see attached) which stated that the Taser was a "consumer product" within the meaning of the Consumer Product Safety Act (15 u.s.c. 2052 General Counsel\}J/1) FROM Jeanette Michael, OGC cp!1 J/ sus EcT, Reconsideration of the Commission's jurisdiction over a device known as the Taser Public Defender On November 7, 1975 the Office of the General Counsel issued an advisory opinion (#226) (see attached) which stated that the Taser was a "consumer product" within the meaning of the Consumer Product Safety Act (15 u.s.c. 2052 (a) (1)), thus subject to the Commission's jurisdiction. Attached for your information is a copy of a revised advisory opinion concerning the Commission's authority to regulate the Taser. This revision is prompted by the recent decision of the Department of the Treasury, Bureau of Alcohol, Tobacco and Firearms. Attachments '"") =-- •. 1 · ·1 (_, ..• ...;_:_:,, '.-·, ( : ;:- ·::-- ... --..J :-:: -., ## Nearby sections - [CPSC OGC Advisory Opinion No. 2 (1973) CPSC OGC Advisory Opinion No. 2](https://www.frixlaw.com/law-library/statutes/CPSC_AO_2.md) - [CPSC OGC Advisory Opinion No. 4 (1973) CPSC OGC Advisory Opinion No. 4](https://www.frixlaw.com/law-library/statutes/CPSC_AO_4.md) - [CPSC OGC Advisory Opinion No. 8 (1973) CPSC OGC Advisory Opinion No. 8](https://www.frixlaw.com/law-library/statutes/CPSC_AO_8.md) - [CPSC OGC Advisory Opinion No. 9 (1973) CPSC OGC Advisory Opinion No. 9](https://www.frixlaw.com/law-library/statutes/CPSC_AO_9.md) - [CPSC OGC Advisory Opinion No. 12 CPSC OGC Advisory Opinion No. 12](https://www.frixlaw.com/law-library/statutes/CPSC_AO_12.md) - [CPSC OGC Advisory Opinion No. 17 (1973) CPSC OGC Advisory Opinion No. 17](https://www.frixlaw.com/law-library/statutes/CPSC_AO_17.md) - [CPSC OGC Advisory Opinion No. 19 (1973) CPSC OGC Advisory Opinion No. 19](https://www.frixlaw.com/law-library/statutes/CPSC_AO_19.md) - [CPSC OGC Advisory Opinion No. 20 (1973) CPSC OGC Advisory Opinion No. 20](https://www.frixlaw.com/law-library/statutes/CPSC_AO_20.md) - [CPSC OGC Advisory Opinion No. 24 (1973) CPSC OGC Advisory Opinion No. 24](https://www.frixlaw.com/law-library/statutes/CPSC_AO_24.md) - [CPSC OGC Advisory Opinion No. 27 (1973) CPSC OGC Advisory Opinion No. 27](https://www.frixlaw.com/law-library/statutes/CPSC_AO_27.md) - [CPSC OGC Advisory Opinion No. 33 (1973) CPSC OGC Advisory Opinion No. 33](https://www.frixlaw.com/law-library/statutes/CPSC_AO_33.md) - [CPSC OGC Advisory Opinion No. 34 (1973) CPSC OGC Advisory Opinion No. 34](https://www.frixlaw.com/law-library/statutes/CPSC_AO_34.md) - [CPSC OGC Advisory Opinion No. 35 (1973) CPSC OGC Advisory Opinion No. 35](https://www.frixlaw.com/law-library/statutes/CPSC_AO_35.md) - [CPSC OGC Advisory Opinion No. 36 (1973) CPSC OGC Advisory Opinion No. 36](https://www.frixlaw.com/law-library/statutes/CPSC_AO_36.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CPSC_AO_236. Check the current official text before relying on it. Not legal advice.