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.
[27 CFR 479.39]
Source ATF: https://www.atf.gov/firearms/qa/does-licensee-engages-both-manufacturing-and-importing-need-pay-separate-special
Other NFA Gun Trust and ATF Related Blog Posts
Is the ATF 4473 Required to Pick Up a Silencer, SBR or Other ATF Form 4 NFA Firearm?
After the ATF has approved your ATF Form 4 application and sent your tax stamp to your SOT dealer, you will then be a...
Does the Photo still Come on the Back of Approved Tax Stamps?
When you apply for your ATF Form 1, ATF Form 4, or ATF Form 5 tax stamp, you and any named responsible persons, if ap...
Is the Approved ATF Form 4 that you Receive in the Mail an Original?
We were recently asked if, "the approved ATF Form 4 that you receive in the mail an original copy?" This is a great ...