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. A Class 03 SOT when paired with a type 01 or 02 FFL allows general retail sales of NFA items. If he's a smaller volume 01/03, he shouldn't be out more than $550 for the next 18 months, which should be plenty of time even for F4 that were submitted the day he decided he was done. Each year the ATF publishes a report that includes data on the number of firearms in commerce (made, exported, and imported) and statistics on NFA firearms (forms, revenue, and distribution) and FFLs (applications and inspections. When you combine a Class 2 SOT with a type 7 or 10 FFL you have the ability to manufacture and sell machine guns, suppressors, short barreled rifles and other title 2 weapons. Your SOT runs from July 1 through June 30 every year and the renewal notice arrives in May. <<9626A6ED8FACEF4E91AD4914CB59A379>]>> 0000000821 00000 n SOT stands for Special Occupational Tax, and is required in order to become involved in the selling or transferring of NFA items (like suppressors). %PDF-1.5 %���� Form 8 (5310.11) – Federal Firearms Licensee Renewal Application ATF’s Form 8 is for FFL license renewals. �2R f��V ��k �`� Special tax for Tax Year 2011 is due and payable by July 1, 2010. �Þ4�MΙm����G�M�� ��N�=���l/%��췶Wfm}m,�����7��(x+ÿ�h�����|��� cĞ�w����ȍ�4�kz��_�^ ������X�k�iz��d77�e6�ןo������~������P���kV�Uվ�_���4�Դ�o��b��Z׃�(��U�6�u�=H�.��a���uKA7A�ی��U�����6|p���K�x����a����_�;o 4 0 obj <> endobj Available from FFL123.com Only Exclusive FFL123 – Class 3 (SOT)Guide $ 39.99 This exemption must be renewed each year prior to July 1. 5801; 27 CFR 479.31, 479.32, 479.32a and 479.33], Bureau of Alcohol, Tobacco, Firearms and Explosives, 1 – Importer of Firearms (Including “Any Other Weapon”), 2 – Manufacturer of Firearms (Including “Any Other Weapon”), 3 — Dealer of Firearms (Including “Any Other Weapon”), 1 — Importer of Firearms (Including “Any Other Weapon”) REDUCED*, 2 — Manufacturer of Firearms (Including “Any Other Weapon”) REDUCED*. The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) is committed to ensuring public safety by working directly and through partnerships to assist federal firearms licensees (FFL) and federal explosives licensees and permittees (FEL/P) in … ATF Form 5630.5R Revised March 2010 Instruction Sheet ATF Form 5630.5R, Special Tax Renewal Registration and Return General Instructions This is your renewal form for Tax Year 2011 (July 1, 2010 - June 30, 2011). Box 6200-18 Portland, OR 97228-6200. If the application is not received 30 days prior to the expiration date, the licensee should contact the Federal Firearms Licensing Center (FFLC). have you ever been committed to a mental institution? A Class 3 SOT License permits a licensee to engage in the business of dealing NFA firearms. ��DX. It us used in conjunction with a Type 07 FFL or a Type 10 FFL. National Firearms Act Division (ATF Forms 1 and 4) P.O. IMO, the smart/right thing for this dealer to do is renew his license and maintain his SOT until all NFA transfers he initiated are completed. These taxes must be paid in full on first engaging in business and thereafter on or before the first day of July. The actual process of getting your FFL License can be difficult. Class 2 SOT – A class 2 SOT is for manufacturers. %&'()*456789:CDEFGHIJSTUVWXYZcdefghijstuvwxyz��������������������������������������������������������������������������� ? ATF has assessed civil and criminal penalties, as well as interest, to enforce compliance with the SOT provisions. With the Class 2 SOT you DO NOT NEED A DEMO LETTER to make a machine gun. 244 Needy Road �� � } !1AQa"q2���#B��R��$3br� QUESTION: If you have a FFL 07 and a SOT Class 2- Do you also need a MG license issued by your CLEO? The ATF realized that people get such licenses to get toys and for tax evasion. From hunters and military members, to competition shooters and general firearm enthusiasts, we welcome anyone who values and respects the way of the firearm. LEAD Technologies Inc. V1.01 A federal explosives license is valid for a term of three years. SOT Firearm Licenses are valid for one year, regardless of Class, and are valid from July 1, 20XX until June 30, 20XX of the next calendar year. Paperwork and record retention planning You will need a bound book (Acquisition and Disposition Record Book), ATF Form 4473s and NFA Forms 3 and 4. Step 3 – Take an Online FFL Course. In addition to the DW license/permit they may also have a FFL Type 01, 02, 07, or 08. Class 3: A Type of Special Occupational Tax (SOT) Type 01 FFL: A Type of Federal Firearms License authorizing the licensee to deal in firearms, including firearms regulated under the National Firearms Act (NFA) The terms above should be clarified because when misapplied, lead people to believe false information to be correct. An applicant must have a FFL Type 09, 10, or 11 to apply for a Dangerous Weapons (DW) License/Permit through the DOJ. Box 5015 Portland, OR 97208-5015. National Firearms Act (NFA) Branch Fill out the form below or give us a call at 1 (417) 850-1649 . 0000000634 00000 n Phone: (304) 616-4500, [26 U.S.C. Taxpayers validate/correct the information and send the forms back with payment for the applicable tax year. You must renew your SOT every year and, just as it is when your Federal Firearms License (FFL) is about to expire, you will receive a renewal notice in the mail from ATF. A Class 2 SOT costs between $500 to $1000 depending on the size of the business applying for the SOT. Have you been discharged from … Class 1 SOT – A class 1 SOT is for importers with appropriate FFLs. AR15.COM is the world’s largest firearm community and is a gathering place for firearm enthusiasts of all types. startxref That means if you are an 07 FFL, you can’t get say an 01 SOT for importing. This gave rise to the notion of being a “Class 3 dealer” but since there is no such thing as “Class 3 weapons” then the idea of being a “Class 3 dealer” is somewhat silly. 0000000931 00000 n Three months prior to the end of the three year period, the Federal Explosives Licensing Center (FELC) will automatically generate an explosives renewal application, an ATF Form 5400.14/5400.15 Part III, and send it to you in the mail. ���� JFIF � � �� JFIF � � �� LEAD Technologies Inc. V1.01 �� C �� �� �� … \���Zk5_��O��|ae�}WB�u� ūOu��O�ZJ�0���|:��?gOx7��:�5|,� cIе����G�ڮ�'���2�����=��u�����Ē5�Y�]F9l��>�(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��(��[VҴ +S�u�OO�tMO�յ�cV��Ӵ�'Jӭ���5=OP��;{ >�����y8����UI��o����b_i� �4]C�������M�_ ���Ŀ����=�x��@Լq���R/� S�ޑ��^�7�z������!�B�Q��뿴�����[��V���� �;�|)���?^�?��?�Y�K�ω�� ����-�|?�]�YiW��>7�M��q��Ku���� G�n���*o��)��[�?|?�� ~'ìi� ���ڿ�" ��+�?��7�[� [�F��mºl����� ��u=Ub���}/�� ���M��-���_^�@�~,x�J����,�*|L�. 0000001506 00000 n endstream endobj 5 0 obj <> endobj 6 0 obj <>/ProcSet[/PDF/ImageB]>>/Type/Page>> endobj 7 0 obj <>stream 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 … * REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000. A Class 3 SOT costs $500. This includes FFL types 8 and 11. 0000000016 00000 n The next most common type of FFL, the manufacturer FFL, has a cost of $150 every three years. Martinsburg, WV 25405 To view or use fillable versions of any of these forms, go to the ATF websites (https://www.atf.gov) ATF continues to work at restoring ATF Form 4, Application for Tax Paid Transfer and Registration, to service as an eForm. (Once again, an individual can sell his personal NFA weapons to another individual in most states; but, they must complete the appropriate ATF … PLEASE NOTE: A renewal application (ATF Form 8 Part II) will automatically be mailed by ATF to the "mailing address" on the license approximately 90 days prior to the expiration of the license. Welcome to the mother-lode of ATF-related data on FFL Applications and Inspections statistics! Back Legal Policies ATF Forms & Resources Home Buy Sell Info Legal Policies ATF Forms & Resources Staff Blog Contact. 10 0 obj <>stream (See definitions #12 and #13) 32. trailer Contact us . ATF is often asked about a situation where one of the parties acquired an NFA firearm on Form 3, but no longer has a license or current SOT, and, thus, is … Therefore prepare to be legit and do sales to other dealers. It is used in conjunction with a Type 01 FFL, a Type 02 FFL or a Type 09 FF. Please read and follow these instructions carefully. SOT licenses must be paired with the logically correct FFL as described above. B-279781 retailers who may not be in compliance. It literally takes 5 minutes to fill out the paper and write a $1000 check to mail off. %%EOF 5. endstream endobj 8 0 obj <>stream H�*�234�35S0 BsK=039�K�3�@�%�+� � �� ATF is a law enforcement agency in the United States’ Department of Justice that protects our communities from violent criminals, criminal organizations, the illegal use and trafficking of firearms, the illegal use and storage of explosives, acts of arson and bombings, acts of terrorism, and the illegal diversion of alcohol and tobacco products. The current taxes are set out in the following table: * REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000. Sure, you can do it on your own (I have). The forms currently available in the eForms system are forms 1, 2, 3, 5 (Gov Only), 6, 6A, 9, 10 and 5300.11. Mental defective or it is used in conjunction with a Type 07 FFL, has a cost of 150. 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