SOT Licensing and National Firearms Act (NFA) Firearms
How do I ship an NFA firearm to another FFL?
FFL/SOTs may ship NFA firearms to another FFL/SOT only after filing a Form 3 and receiving ATF approval. Filing this Form in eForms will greatly reduce the processing time (from months to days).
(Ref: 479.88)
How do I ship an NFA firearm to a law enforcement agency, government agency, or military unit?
FFL/SOTs may ship NFA firearms to law enforcement agency, government agency, or military units only after filing a Form 5 and receiving ATF approval. Filing this Form in eForms will greatly reduce the processing time (from months to days).
(Ref: 479.89 / 479.90)
How do I export an NFA firearm?
FFL/SOTs must file a Form 9 and receive ATF approval prior to export of NFA firearms. If an export license is required from the State Department’s Directorate of Defense Trade Controls or the Commerce Department’s Bureau of Industry and Security, ATF will require that license to be attached to the Form 9 application in order to approve the export. FFL/SOTs should procure a knowledgeable Customs broker in order to file all applicable customs forms and associated paperwork (Customs, State Department, and Commerce Department regulations and information are beyond the scope of the Protection Plan).
(Ref: 479.114)
How do I transfer an NFA firearm to a non-licensed individual?
FFL/SOTs who wish to transfer a firearm to a non-licensee must file a Form 4 and receive ATF approval. A $200 fee applies to transfers to individuals who are not FFL/SOTs. This includes individuals, trusts, corporations, and other forms of legal entities.
(Ref: 479.84)
What types of firearms are regulated under the National Firearms Act (NFA)?
NFA firearms include the following:
- A shotgun having a barrel or barrels of less than 18 inches in length (commonly referred to as a short-barreled shotgun, or SBS);
- A weapon made from a shotgun if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 18 inches in length (commonly referred to as a short-barreled shotgun, or SBS);
- A rifle having a barrel or barrels of less than 16 inches in length (commonly referred to as a short-barreled rifle, or SBR);
- A weapon made from a rifle if such weapon as modified has an overall length of less than 26 inches or a barrel or barrels of less than 16 inches in length (commonly referred to as a short-barreled rifle, or SBR);
- “any other weapon”, as defined by regulation;
- a machine gun;
- a muffler or a silencer for any firearm; and
- a “destructive device”, as defined by regulation.
The term shall not include an antique firearm or any device (other than a machine gun or destructive device) which, although designed as a weapon, the Director finds by reason of the date of its manufacture, value, design, and other characteristics is primarily a collector's item and is not likely to be used as a weapon. For purposes of this definition, the length of the barrel having an integral chamber(s) on a shotgun or rifle shall be determined by measuring the distance between the muzzle and the face of the bolt, breech, or breech block when closed and when the shotgun or rifle is cocked. The overall length of a weapon made from a shotgun or rifle is the distance between the extreme ends of the weapon measured along a line parallel to the center line of the bore.
(Ref: 479.11)
What is an “any other weapon”?
Any other weapons, or “AOWs” are defined as:
- Any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive;
- A pistol or revolver having a barrel with a smooth bore designed or redesigned to fire a fixed shotgun shell;
- Weapons with combination shotgun and rifle barrels 12 inches or more, less than 18 inches in length, from which only a single discharge can be made from either barrel without manual reloading, and shall include any such weapon which may be readily restored to fire.
- Such term shall not include a pistol or a revolver having a rifled bore, or rifled bores, or weapons designed, made, or intended to be fired from the shoulder and not capable of firing fixed ammunition.
(Ref: 479.11)
What is a “destructive device”?
A destructive device is defined as:
- Any explosive, incendiary, or poison gas (1) bomb, (2) grenade, (3) rocket having a propellent charge of more than 4 ounces, (4) missile having an explosive or incendiary charge of more than one-quarter ounce, (5) mine, or (6) similar device;
- any type of weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant, the barrel or barrels of which have a bore of more than one-half inch in diameter, except a shotgun or shotgun shell which the Director finds is generally recognized as particularly suitable for sporting purposes; and
- any combination of parts either designed or intended for use in converting any device into a destructive device as described in paragraphs (a) and (b) of this definition and from which a destructive device may be readily assembled.
- The term shall not include any device which is neither designed or redesigned for use as a weapon; any device, although originally designed for use as a weapon, which is redesigned for use as a signaling, pyrotechnic, line throwing, safety, or similar device; surplus ordnance sold, loaned, or given by the Secretary of the Army under 10 U.S.C. 4684(2), 4685, or 4686, or any device which the Director finds is not likely to be used as a weapon, or is an antique or is a rifle which the owner intends to use solely for sporting purposes.
(Ref: 479.11)
How long is my Special Occupational Taxpayer (SOT) status good for?
SOTs are valid for 1 year and run from July 1 to June 30.
How do I import firearms, ammunition, or parts or components for firearms and ammunition?
Firearms, ammunition, and parts or components for firearms and ammunition are “defense articles” and require an import permit issued by ATF. An FFL who wishes to import defense articles must file a Form 6 with ATF and upon approval may arrange for the import of defense articles. When the shipment arrives (or when one of several shipments expected under the import permit), the FFL is responsible for filing a Form 6A with Customs and ATF upon importation. FFLs should hire a knowledgeable customs broker who can file all applicable Customs paperwork (Customs regulations are beyond the scope of the Protection Plan).
(Ref: 478.111 / 478.112)
After I have my Federal Firearms License and have become a Special Occupational Taxpayer, can I purchase machine guns?
Generally speaking, transfers of machine guns that were manufactured on or after May 19, 1986 are prohibited. There are limited ways for FFLs who do not manufacture machine guns to obtain such machine guns. Common methods of obtaining a machine gun are:
- Receiving a request from a law enforcement agency who provides you a letter request on department letterhead requesting demonstration of a machine gun. The machine gun manufacturer, model, caliber/gauge should be explicitly identified. This letter (referred to as a “Law Letter” or a “Demo Letter”) should be attached to the Form 3 transfer the transferring FFL files with ATF for approval of the transfer.
- Receipt of machine guns from FFL / SOTs who go out of business.
(Ref: 478.36)
After I have my Type 07 or Type 10 FFL and have become a Special Occupational Taxpayer, can I manufacture machine guns?
Yes. Manufacturing FFLs who are also SOTs are permitted to make and stockpile machine guns for future sales to qualified entities. The FFL must file a Form 2 and register the machine gun upon manufacture.
(Ref: 478.36 / ATF Ruling 2014-1)