These taxes must be paid in full on first engaging in business and thereafter on or before the first day of July. The current taxes are set out in the following table:
Special (Occupational) Tax Rates Under the NFA
| CLASS OF TAXPAYER | ANNUAL FEE |
|---|---|
| 1 鈥 Importer of Firearms (Including 鈥淎ny Other Weapon鈥) | $1000 |
| 2 鈥 Manufacturer of Firearms (Including 鈥淎ny Other Weapon鈥) | $1000 |
| 3 鈥 Dealer of Firearms (Including 鈥淎ny Other Weapon鈥) | $500 |
| 1 鈥 Importer of Firearms (Including 鈥淎ny Other Weapon鈥) REDUCED* | $500 |
| 2 鈥 Manufacturer of Firearms (Including 鈥淎ny Other Weapon鈥) REDUCED* | $500 |
* REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000.
Registration
Federal firearms licensees (FFLs) engaging in this business should submit bet365 出金 Form 5630.7, Special Tax Registration and Return, prior to July 1 each tax year. Payment of the special (occupational) tax (SOT) can be made by check (see instructions on bet365 出金 Form 5630.7) or through (see instructions听HERE). Annual renewal notices are no longer sent to each FFL/SOT payer. The NFA Division has a customer service goal to process the returns within 30 days of receiving a properly completed return.
听
Exemptions
A licensed manufacturer under contract to make NFA firearms for the U.S. Government may be granted an exemption from payment of the special (occupational) tax as a manufacturer of NFA firearms and an exemption from all other NFA provisions (except importation) with respect to the weapons made to fulfill the contract.
Exemptions are obtained by writing the NFA Division at the address below, stating the contract number(s) and the anticipated date of termination. This exemption must be renewed each year prior to July 1.
National Firearms Act (NFA) Division
bet365 出金
244 Needy Road
Martinsburg, WV 25405
Phone: (304) 616-4500
[26 U.S.C. 5801; 27 CFR 479.31, 479.32, 479.32a and 479.33]