Clarifying Special (Occupational) Tax Payments Per Business Activity
The Bureau of Alcohol, Tobacco, Firearms, and Explosives ("ATF") proposes amending Department of Justice ("Department") regulations to clarify that a person engaged in the business of dealing, importing, or manufacturing firearms regulated under the National Firearms Act must pay a special (occupational) tax ("SOT") fo
| Agency | Justice Department, Alcohol, Tobacco, Firearms, and Explosives Bureau |
|---|---|
| Document type | Proposed Rule |
| Published | 2026-05-06 |
| Summary | The Bureau of Alcohol, Tobacco, Firearms, and Explosives ("ATF") proposes amending Department of Justice ("Department") regulations to clarify that a person engaged in the business of 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. However, they are not required to pay a tax for each license they have at that location if the licenses are for the same type of business activity. The rule proposes clarifying that licensees pay one SOT per business activity (manufacturing, importing, or dealing). |
| Document number | 2026-08923 |
| Official record | https://www.federalregister.gov/documents/2026/05/06/2026-08923/clarifying-special-occupational-tax-payments-per-business-activity |