Special (Occupational) Taxpayers (SOT) under the NFA are exempt from some of the making or transfer taxes. All SOT holders may transfer weapons between themselves tax free. However a transfer between an individual and a SOT will require the tax. And unless one has a class 2 SOT, there is a tax on making an NFA weapon, except for making by or on behalf of a government entity. Sole proprietor SOT’s need not get the law enforcement certification for any transfer, except DD’s (unless they have the appropriate FFL), even for their own personal collection, although in that case they should pay the $200 transfer tax. They also need not attach a photo to the transfer paperwork, nor submit fingerprints. The Crime Bill (9/14/94) now requires these things with FFL applications, and SOT applications, however, and ATF was requiring them even before that became law, since early 1994. If one plans to engage in business in NFA weapons, one needs to be a SOT, just as one needs the FFL if they plan to engage in the business with regular firearms or ammunition.

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Form Title
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1 (5320.1 ) – Application to Make and Register a Firearm
2 (5320.2 ) – Notice of Firearms Manufactured or Imported
3 (5320.3 ) – Application for Tax-Exempt Transfer of Firearm and
Registration to Special (Occupational) Taxpayer
4 (5320.4 ) – Application for Tax Paid Transfer and Registration
of Firearm
5 (5320.5 ) – Application for Tax Exempt Transfer and
Registration of a Firearm
6 (5330.3A) – (Part I) Application and Permit for Importation of
Firearms, Ammunition and Implements of War
6 (5330.3B) – (Part II) Application and Permit for Importation
of Firearms [military]
6A (5330.3C) – Release and Receipt of Imported Firearms,
Ammunition and Implements of War
7 (5310.12) – Application for License
7CR (5310.16) – Application for License (Collector of Curios and
Relics)
8 (5310.11) – Federal Firearms License
9 (5320.9 ) – Application and Permit for Permanent Exportation of
Firearms
10 (5320.10) – Application for Registration of Firearms Acquired
by Certain Governmental Entities
3310.4 – Report of Multiple Sale or Other Disposition of
Pistols and Revolvers
4473 Pt. I – Firearms Transaction Record – Over the Counter
(5300.9)
4473 Pt. II – Firearms Transaction Record – Non Over the Counter
(5300.9)
5300.34 – Questionnaire for Responsible Persons
5300.35 – Statement of Intent to Obtain a Handgun(s)
5300.36 – Notification of Intent to Apply for a Federal
Firearms License
5300.37 – Certification of Compliance with State and Local
Law
5320.20 – Application to Transport Interstate or to
Temporarily Export Certain National Firearms Act
(NFA) Firearms
5630.6A – Special Tax Stamp [for SOT]
5630.7 – Special Tax Registration and Return: National
Firearms Act (NFA)
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