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 February 16, 2018

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

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Back to NFA Gun Trust and ATF Information Database Blog

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

Other NFA Gun Trust and ATF Related Blog Posts

Is my Texas Gun Trust Valid in Other States?

Do I Have to Carry My Tax Stamp and Gun Trust When I Use the NFA Firearm?

Will My FFL / SOT Call When My Approved Tax Stamp is Received?