Federal Register #RIN 1140AA76

ATF Proposed Rule Clarifying Special Occupational Tax for Firearms Businesses

This proposed rule from the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) clarifies special occupational tax (SOT) payment requirements for firearms businesses: - Issued by the ATF, a sub-agency of the Department of Justice - Applies to businesses dealing, importing, or manufacturing firearms regulated under the National Firearms Act (NFA) - Clarifies that only one SOT payment is required per business activity (manufacturing, importing, or dealing) at a single location, regardless of the number of licenses held for that activity - Prevents double payments for Federal Firearms Licensees (FFLs) with multiple licenses for the same activity at the same location - No specific OEMs, vendors, or products are involved, as this is a regulatory clarification - Expected to reduce administrative burden and result in cost savings for affected licensees - No procurement of goods or services is included in this action

Description

The Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) proposes amending Department of Justice regulations to clarify that persons engaged in dealing, importing, or manufacturing firearms regulated under the National Firearms Act must pay a special (occupational) tax (SOT) for each business activity conducted at the same location. Licensees are not required to pay a tax for each license if the licenses are for the same type of business activity. The rule clarifies that licensees pay one SOT per business activity (manufacturing, importing, or dealing). Comments on the proposed rule are due by July 6, 2026.

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