The National Firearms Act (NFA) enacted in 1934, imposes a tax on the transfer and manufacturing of certain firearms, and mandates registration of those firearms. Later amended in 1968, Title II of the Gun Control Act (GCA) removed the requirement for possessors of unregistered firearms to register if it was already possessed by the person. In order to legally acquire NFA firearms you must get approval by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) of a registered weapon. To help you understand the process in more depth here is a helpful overview of the types of weapons that need a NFA Tax Stamp, and what you need to do in order to pay the tax and register your weapon.
All of the NFA weapons that need a tax stamp (title II weapons):
Machine guns (automatic weapons); the frames or receivers of machine guns, any combination of parts designed and intended for use in converting weapons into machine guns, any part designed and intended for converting a weapon into a machine gun, any combination of parts from which a machine gun can be assembled if in the possession or under the control of a person.
Sound suppressors (silencers) and any part designed and intended for fabricating a silencer.
Short barreled shotguns (less than 18 inches in length) Short barreled rifles (less than 16 inches in length) includeds shotguns and can also be known as SBR.
Destructive devices ie. Bazookas, mortars, anti-tank guns (over caliber .50), Molotov cocktails “Any other weapons” ie. Cane guns, Gadget-type firearms, “pen” guns which fire a projectile by the action of an explosive, H&R Handyguns, Ithaca Auto-Burglar guns
*It is important to point out that in some states machine guns are illegal and you should check with your state’s regulations before purchasing. VA is not one of these states.
We are have our SOT for Class 3 items. Email us for your needs
A $200 tax stamp needs to be bought for each weapon transaction submitted unless you are buying a weapon that falls under the “any other weapons” category, in this case the tax stamp will cost $5. A check or money order made payable to the Bureau of ATF can be sent with the application forms to the Bureau of ATF, NFA Branch. National Firearms Act Forms and Their Use BATFE
Great info from www.ammoland.com
Application to Make and Register a Firearm ATF Form 1 (5320.1) is used by any person seeking to make and register an NFA firearm to apply for the required permission to make and register it and to pay the required making tax. The NFA firearm can not be made until the Form 1 is approved. The exception to this requirement is that a federally licensed manufacturer who has paid the special (occupational) tax (SOT) to manufacture NFA firearms does not need prior permission in order to manufacture. However, the manufacturer must file ATF Form 2 as described below. If the applicant is an individual person, the application must include the applicant’s fingerprints, photographs, and the completed Law Enforcement Certificate.
Notice of Firearms Manufactured or Imported ATF Form 2 (5320.2) is used by a federally licensed manufacturer (who has paid the SOT) to manufacture NFA firearms and to register any the licensee has manufactured. A manufacturer must submit the Form 2 by the close of the next business day after each firearm is manufactured. ATF Form 2 is also used by a federally licensed importer who has paid the SOT to import NFA firearms after receiving an approved ATF Form 6 permit. The importer must submit the Form 2 within 15 days of the release of the NFA firearms from Customs custody.
Application for Tax-Exempt Transfer of a Firearm and Registration to a Special (Occupational) Taxpayer ATF Form 3 (5320.3) is used only when both parties to the transaction are FFLs who can deal, import, or manufacture firearms and who have paid the applicable SOT. The NFA provides an exemption from the transfer tax liability for this type of transaction; the exemption is applied for by filing a Form 3. ATF is often asked about a situation where one of the parties acquired an NFA firearm on Form 3, but no longer has a license or current SOT, and, thus, is no longer qualified to deal in NFA firearms. In this case, any subsequent transfer is subject to the transfer tax because the exemption from this tax is only good when both parties are properly qualified at the same time.
Application for Tax Paid Transfer and Registration of a Firearm ATF F Form 4 (5320.4) is used to apply for any transfer of an NFA firearm and pay the transfer tax to an end user. ATF is often asked why the transfer of a firearm to an FFL who can deal, import, or manufacture firearms and who has paid the applicable SOT is taxable since many licensees believe this type of transfer is not taxable because the transferee is qualified. The answer is that the only exemptions from payment of the transfer tax occur when the both parties are qualified to deal, import, or manufacture NFA firearms; or to transfer to a government entity; or meet one of the exemptions described below. If the transferee is an unlicensed individual rather than a licensee, the application must include the transferee’s fingerprints, photographs, and the completed Law Enforcement Certificate.
Application for Tax Exempt Transfer and Registration of a Firearm ATF Form 5 (5320.5) is a multi-purpose form used for claiming an exemption from the payment of the transfer tax.
The exemptions apply to:
o Any transfer to or from a government agency.
o The transfer of an unserviceable NFA firearm as a curio or ornament.
o The transfer of an NFA firearm to a lawful heir when the firearm is registered to a decedent. The shipment of an NFA firearm for repair and for return after repair. If the transferee is unlicensed, the application must include as attachments, the transferee’s fingerprints, photographs, and the completed Law Enforcement Certificate.
(Exceptions: The Law Enforcement Certificate is not required when the transfer is being made to a lawful heir of an estate. Also, the Law Enforcement Certification, fingerprints, and photographs are not required for the return of a firearm from repair).
There are no other tax-exempt transfers. ATF is often asked whether an NFA firearm can be transferred tax-exempt for testing or consignment to a licensee. In these cases, there is no transfer tax exemption, and the transfer must be made via a Form 4.
Application and Permit for Permanent Exportation of a Firearm ATF Form 9 (5320.9) is used for the permanent exportation of an NFA firearm from the United States. The Form 9 is submitted subsequent to acquiring an export license from the Department of State. Proof of exportation must be submitted to ATF within 6 months of the approval of the Form 9 to relieve transfer tax liability.
Application for Registration of Firearms Acquired by Certain Governmental Entities ATF Form 10 (5320.10) is only used by a State or local government agency to register an unregistered NFA firearm that the agency wants to maintain in its possession. The Form 10 is the only means of registration for an unregistered firearm, and the firearm may only be registered to and possessed by a government agency. Federal agencies are exempt from registration requirements, so there is no need for a Federal agency to file a Form 10.
Application to Transport Interstate or to Temporarily Export Certain NFA Firearms The GCA, 18 U.S.C. 922 (a)(4), requires that a person obtain permission from ATF to transport a machinegun, short-barreled rifle, short-barreled shotgun, or destructive device across State lines. Regulation 27 CFR 478.28 exempts an FFL who can deal, import, or manufacture firearms and who has paid the applicable SOT based on this[?] requirement and also exempts a person licensed as a collector of curios or relics if the firearm being transported is a curio or relic. Note that there is no requirement for any person to receive permission to move a silencer or firearm classified as an “any other weapon” across State lines. The NFA Branch will also accept an ATF Form 5320.20 to notify the NFA Branch of an intrastate change of address.
Special Tax Registration and Return – NFA This form is used for the initial filing of the special tax by a person who is already licensed to import, manufacture, or deal in firearms. After the initial filing, the taxpayer will receive a renewal return for subsequent tax years. We caution that the same business structure described on the special tax return must be the same as that specified on the license and that the name, trade name, and address must also be identical to those on the license.
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