When must firearms special (occupational) taxes be paid and how much are the taxes?

These taxes must be paid in full on first engaging in business and thereafter on or before the first day of July. The current taxes are set out in the following table.


SPECIAL (OCCUPATIONAL) TAX RATES UNDER THE NFA

CLASS OF TAXPAYER ANNUAL FEE
1 – Importer of Firearms (Including “Any Other Weapon”) $1000
2 – Manufacturer of Firearms (Including “Any Other Weapon”) $1000
3 — Dealer of Firearms (Including “Any Other Weapon”) $500
1 — Importer of Firearms (Including “Any Other Weapon”) REDUCED* $500
2 — Manufacturer of Firearms (Including “Any Other Weapon”) REDUCED* $500

* REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000.


A licensed manufacturer under contract to make NFA firearms for the U.S. Government may be granted an exemption from payment of the special (occupational) tax as a manufacturer of NFA firearms and an exemption from all other NFA provisions (except importation) with respect to the weapons made to fulfill the contract. Exemptions are obtained by writing the NFA Branch, stating the contract number(s) and the anticipated date of termination. This exemption must be renewed each year prior to July 1.

[26 U.S.C. 5801; 27 CFR 479.31, 479.32, 479.32a and 479.33]

Source ATF: https://www.atf.gov/firearms/qa/when-must-firearms-special-occupational-taxes-be-paid-and-how-much-are-taxes

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