Does a licensee that engages in both manufacturing and importing need to pay a separate special (occupational) tax for each activity?

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.

[27 CFR 479.39]

Source ATF:

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