Clarifying Special (Occupational) Tax Payments Per Business Activity

What it does

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).

The Alcohol, Tobacco, Firearms, and Explosives Bureau's summary, as published in the Federal Register.

What it would change

1 part of Title 27 of the Code of Federal Regulations:

27 CFR 479

Before this

No earlier Federal Register document under regulation identifier 1140-AA76 since Jan. 1, 2025.

What happens next and when

Comments must be submitted in writing, and must be submitted on or before (or, if mailed, must be postmarked on or before) July 6, 2026. Commenters should be aware that the federal e-rulemaking portal will not accept comments after midnight Eastern Time on the last day of the comment period.

The agency's dates, word for word.

Check it yourself

• The document in the Federal Register
• Docket ATF-2026-0331 on Regulations.gov
• Title 27 on eCFR

The record as published

Source: the Federal Register (public domain). The document in the Federal Register