Does a licensee that engages in both manufacturing and importing need to pay a separate special (occupational) tax for each activity?
by National Gun Trusts
Yes. A separate special (occupational) tax payment must be made for each of these activities. However, Class 1 (importer) and Class 2 (manufacturer) special (occupational) taxpayers are qualified to deal in NFA firearms without also having to pay special (occupational) tax as a Class 3 dealer.
On the ATF eForm 4, you can have your FFL add your UPIN number to application on the Transferee page, if you are applying as an individual. The UPIN box is located at the bottom of the Transferee p...
ATF Form
Processing Time Paper Application
Processing Time eForms
ATF Form 1
91 Days
26 Days
ATF Form 3
7 Days
3 Days
ATF Form 4
200 Days
26 Days
ATF Form 4 Trust
207 Days
55 Days
ATF ...
When ordering the .EFT File Service, we will schedule your appointment to visit a UPS Store or fingerprinting location to complete the scanning of your fingerprints for the .EFT File. When you att...