Hi Seege,

L William is right; in most situations the fly shop will tell you what they pay. Most fly shops expect a Keystone markup on their flies (if they plan on staying in business) which is 50%. In this situation a fly they sell for $2.00 they would pay $1.00 for it. Out of that $1.00 you would pay for your materials, overhead, income tax, state tax, and Federal Excise Tax as indicated by fishbum.

You question was more directed at what we charge. As Gretchen and I have gotten older (and more recognized in the fly fishing world) our fly prices have risen so we can maintain a balance between what we can/want to produce and the demand. I'm not listing all of our prices but for example one of our favorite flies to tie is the Humpy in it's various configurations. We charge $48.00 per dozen and keep as busy as we want. The Muddle May is $75.00 per dozen; obviously we don't have as many customers for this fly. We can tie about ten to twelve Humpies per hour and seven or eight Muddle Mays. Our per/hour income is about the same no matter which we are tying. By the way, Federal Excise Tax is based on the LOWEST price charged for flies not the actual. We have one customer we sell to who gets the flies at a much reduced rate which provides a lower base on which to pay the 10% tax for all the other flies we sell - totally legal by the way. We learned this way of reducing Federal Excise Tax from the IRS in a class they taught about ten years ago at an industry show.

I hope this information is helpful. Take care & ...

Tight Lines - Al Beatty [url=http://www.btsflyfishing.com:96989]www.btsflyfishing.com[/url:96989]