Wednesday, September 08, 2010
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.
-
M16/AR-15 Accessories - Just another WordPress weblog
GENERAL INFO ON NFA WEAPONS – Family getaways: Idaho bike trail is a wheelie good time – Raleigh News & Observer The place: The Route of the Hiawatha, a bicycle rail trail at ...
Camouflage Ghillie Suit
Sadlak Industries M14 National Match Gas Cylinder Pistons. Our precision pistons are made to the exact GI specifications with all critical dimensions individually inspected.
Night Vision & AR-15 Scope Mounts | Just another WordPress weblog
Just another WordPress weblog ... This is the suit for those of you who want to lay down to Varmint hunt, or do a lot of crawling.
AR15 Accessories & Scopes - Rifle Stocks for the Tactical
Step 2: Copy the refusal letters, and send the copies to the NFA Branch of ATF. Ask them to designate other persons whose signature would be acceptable, as the ones listed in the ...
