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.
ATF Form
Processing Time Paper Application
Processing Time eForms
ATF Form 1
55 Days
45 Days
ATF Form 3
14 Days
7 Days
ATF Form 4
253 Days
193 Days
ATF Form 4 Trust
327 Days
246 Days
A...
How to guide and walk-through guide for the ATF Form 5630.7 - Special Tax Registration and Return National Firearms Act Walk-Through Guide
How do I fill out the ATF Form 5630.7 - Special Tax Regis...
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