(a) The full name, date of birth, place of birth, sex, race, street address, State of residence, telephone numbers (home and work), country or countries of citizenship, and position at the employer's business or operations of responsible persons and employees authorized to possess explosive materials;
The regulations at 27 CFR Part 555 Subpart G - Records and Reports generally require that records pertaining to explosive materials be maintained on the business premises for 5 years from the date a transaction occurs or until discontinuance of business or operations. The definition of “business premises” at 27 CFR § 555.11 includes property where the explosives records are kept if different than the premises where explosive materials are manufactured, imported, stored, or distributed (for manufacturers, importers, or dealers) or where explosive materials are received or stored (for users).Therefore, you may keep required records at an alternate location; however, any location where you maintain required records is also your business premises and so is subject to ATF inspection. Records should be located such that you are able to provide complete printed records during the ATF inspection in a manner that does not hinder the effective administration of the inspection process.
Theatrical flash powder is flash powder commercially manufactured in premeasured kits not exceeding 1 ounce in weight, and mixed immediately prior to use and intended for use in events such as theatrical shows, stage plays, band concerts, magic acts, thrill shows, and clown acts in circuses. A manufacturer’s license allows on-site manufacturers to operate nationally on one license issued to their principal place of business.[27 CFR 555.11: definitions of "flash powder" and "theatrical flash powder", 555.41(b)]
If the individual purchasing the binary explosives is engaged in the business of manufacturing explosives, i.e., mixes and uses them in the operation of a commercial business (for example, operating a quarry, or providing the service of removing stumps or boulders from a farm field), then a manufacturer’s license is required.An individual farmer who merely wishes to mix the binary explosives to remove obstacles from his field and provides no other outside service would not need a manufacturer’s license.Please note, however: A Federal explosives license or permit would be required to obtain any explosive device, such as detonators, used to initiate the mixed binary explosives. In addition, transportation of any explosive material, including mixed binary explosives, without a Federal license or permit is prohibited. [27 CFR 555.11: Definition of "manufacturer"; 27 CFR 555.26, 555.41(b)]
A manufacturer’s license is required by persons engaged in the business of manufacturing explosive materials for sale, distribution, or for their own business use. For example, persons engaged in the business of providing a blasting service using explosives of their own manufacture would be required to have a manufacturer’s license. Persons who manufacture explosives for their personal, non-business use are not required to have a manufacturer’s license. However, no person may ship, transport, cause to be transported, or receive explosive materials unless such person holds a license or permit. [27 CFR 555.11: definition of “manufacturer”, 555.41(b)] A separate manufacturer’s license is not required by a licensed manufacturer for the purpose of on-site manufacture, for example, mixing binary explosives or making blasting agents at a quarry or other job site. It is not necessary for a licensed manufacturer to also obtain a dealer’s license or permit to engage in business on his or her licensed premises as a dealer in explosive materials [27 CFR 555.11: definition of "manufacturer", 555.41(b)(2)]
A licensed importer may engage in the business of importing or bringing explosive materials into the United States for purposes of sale or distribution. It is not necessary for a licensed importer to also obtain a dealer’s license or permit to engage in business on his or her licensed premises as a dealer in explosive materials.[27 CFR 555.11: definition of "importer", 27 CFR 555.41(b)(2)]
A licensed dealer may acquire and import explosives for his or her own use and engage in the business of distributing explosive materials at wholesale or retail. [27 CFR 555.11: definition of “dealer”]
Black powder is an explosive material for purposes of federal explosives laws and regulations.However, the law exempts from regulation commercially manufactured black powder in quantities not exceeding 50 pounds (as well as percussion caps, safety and pyrotechnic fuses, quills, quick and slow matches, and friction primers) intended to be used solely for sporting, recreational, or cultural purposes in antique firearms as defined in 18 U.S.C. 921(a)(16) or in antique devices exempted from the term "destructive device" in 18 U.S.C. 921(a)(4).Regardless, persons engaged in the business of importing, manufacturing, or dealing in black powder in any quantity must have a federal explosives license, and comply with recordkeeping, storage and conduct of business requirements.[18 U.S.C. 841(c), 841(d), 845(a)(5); 27 CFR 555.11: definitions of "explosives" and "explosive materials", 555.141(b)]
Smokeless powders designed for use in small arms ammunition are exempt from regulation under 18 U.S.C. Chapter 40 and the regulations in 27 CFR Part 555. Packaging that readily identifies the smokeless powder as being designed for use in small arms ammunition may help in determining whether it is entitled to the exemption. Smokeless powder designed for use other than in small arms ammunition, and explosive products such as squibs, fireworks, theatrical special effects, or other articles that may contain smokeless powders, are regulated and must be stored pursuant to the regulations at 27 CFR 555, Subpart K – Storage.It should be noted that persons engaged in the business of importing or manufacturing smokeless powder designed for any use must have a Federal explosives license. Further, importers of smokeless powder designed for use in small arms ammunition must also possess an ATF firearms importers license (Type 08 or 11); must register with ATF under the provisions of the Arms Export Control Act; and must submit (to ATF) and receive an approved ATF Form 6 – part I (5330.3A), Application and Permit for Importation of Firearms Ammunition and Implements of War.
No. A building such as an office building or repair shop which is part of the premises of an explosives business and is used by the business in connection with the manufacture, transportation, storage, or use of explosive materials is not considered to be an “inhabited building”. [27 CFR 555.11: definition of “inhabited building”, 555.218]
Business premises.
The property on which the manufacturing or importing of firearms or ammunition or the dealing in firearms is or will be conducted. A private dwelling, no part of which is open to the public, shall not be recognized as coming within the meaning of the term.
An alien admitted to the United States under a nonimmigrant visa is prohibited from shipping, transporting, receiving, or possessing a firearm or ammunition unless the alien falls within one of the exceptions provided in 18 U.S.C. 922(y)(2), such as: a valid hunting license or permit, admitted for lawful hunting or sporting purposes, certain official representatives of a foreign government, or a foreign law enforcement officer of a friendly foreign government entering the United States on official law enforcement business.[18 U.S.C. 922(g)(5)(B) and 922(y)(2); 27 CFR 478.11 and 478.32]
Yes. A person conducting such activities as a business is considered to be a gunsmith within the definition of a dealer.[18 U.S.C. 921(a)(11) and (21); 27 CFR 478.11]
For Gun Control Act (GCA) purposes, a person is a resident of a state in which he or she is present with the intention of making a home in that state. The state of residence for a corporation or other business entity is the state where it maintains a place of business.A member of the Armed Forces on active duty is a resident of the state in which his or her or her permanent duty station is located. If a member of the Armed Forces maintains a home in one state and the member’s permanent duty station is in a nearby state to which they commute each day, then the member has two states of residence and may purchase a firearm in either the state where the duty station is located or the state where the home is maintained.[18 U.S.C. 921(b), 922(a)(3), and 922(b)(3); 27 CFR 478.11]
A “misdemeanor crime of domestic violence” is an offense that:Is a misdemeanor under federal, state, or tribal law;Has, as an element, the use or attempted use of physical force, or the threatened use of a deadly weapon; andWas committed by a current or former spouse, parent, or guardian of the victim, by a person with whom the victim shares a child in common, by a person who is cohabiting with or has cohabited with the victim as a spouse, parent, or guardian, by a person similarly situated to a spouse, parent, or guardian of the victim, or by a person who has a current or recent former dating relationship with the victim.The term “dating relationship” means a relationship between individuals who have or have recently had a continuing serious relationship of a romantic or intimate nature.Whether a relationship constitutes a “dating relationship” shall be determined based on consideration of:the length of the relationship;the nature of the relationship; andthe frequency and type of interaction between the individuals involved in the relationship.A casual acquaintanceship or ordinary fraternization in a business or social context does not constitute a “dating relationship.”However, a person is not considered to have been convicted of a misdemeanor crime of domestic violence unless:The person was represented by counsel in the case, or knowingly and intelligently waived the right of counsel in the case; andIn the case of a prosecution for which a person was entitled to a jury case was tried, either –The case was tried by a jury, orThe person knowingly and intelligently waived the right to have the case tried by a jury, by guilty plea or otherwise.In addition, a conviction would not be disabling if it has been expunged or set aside, or is an offense for which the person has been pardoned or has had civil rights restored (if the law of the jurisdiction in which the proceedings were held provides for the loss of civil rights upon conviction for such an offense) unless the pardon, expunction, or restoration of civil rights expressly provides that the person may not ship, transport, possess, or receive firearms, and the person is not otherwise prohibited by the law of the jurisdiction in which the proceedings were held from receiving or possessing firearms.In the case of a person who has been convicted of a misdemeanor crime of domestic violence against an individual in a dating relationship; a conviction would not be disabling if it has been expunged or set aside, or is an offense for which the person has been pardoned or has had firearms rights restored unless the expungement, pardon, or restoration of rights expressly provides that the person may not ship, transport, possess, or receive firearms. If the person has no more than one such conviction, and is not otherwise prohibited, the person shall not be disqualified from shipping, transport, possession, receipt, or purchase of a firearm if 5 years have elapsed from the later of the judgment of conviction or the completion of the person's custodial or supervisory sentence, if any, and the person has not subsequently been convicted of another such offense, a misdemeanor under Federal, State, Tribal, or local law which has, as an element, the use or attempted use of physical force, or the threatened use of a deadly weapon, or any other offense that would disqualify the person. NICS shall be updated to reflect the status of the person Restoration after 5 years, as described above, is not available for a current or former spouse, parent, or guardian of the victim, a person with whom the victim shares a child in common, a person who is cohabiting with or has cohabited with the victim as a spouse, parent, or guardian, or a person similarly situated to a spouse, parent, or guardian of the victim.[18 U.S.C. 921(a)(33); 18 U.S.C. 921(a)(37); 27 CFR 478.11]
Yes. A license is required to import or manufacture ammunition. However, a license is not required to deal only in ammunition. Ammunition includes cartridge cases, primers, bullets or propellant powder designed for use in any firearm other than an antique firearm.[18 U.S.C. 921(a)(17), 922(a)(1)(B) and 923(a); 27 CFR 478.11]
A nonimmigrant alien is an alien in the United States in a nonimmigrant classification as defined by section 101(a)(15) of the Immigration and Nationality Act (8 U.S.C. 1101(a)(15)). Generally, "nonimmigrant aliens" are tourists, students, business travelers and temporary workers who enter the U.S. for fixed periods of time; they are lawfully admitted aliens who are not lawful permanent residents.[27 CFR 478.11]
(a) Each person intending to engage in business as an importer or manufacturer of firearms or ammunition, or a dealer in firearms shall, before commencing such business, obtain the license required by this subpart for the business to be operated. Each person who desires to obtain a license as a collector of curios or relics may obtain such a license under the provisions of this subpart.
No. The February 17, 2017 correspondence simply recognizes that ATF does not issue different classes or categories of 01 licenses to persons based upon which or how many of the options for conducting business an applicant intends to exercise at the time the application is filed.Once issued, a dealer’s license allows the licensee to sell firearms by any means or from any location otherwise permitted by law regardless of their intent at the time of application.
No. A dealer’s license must be obtained to engage in the business of dealing in any firearms, including curios or relics.[18 U.S.C. 922(a) and 923(a); 27 CFR 478.41(d)]
No, as long as the importer or manufacturer is engaged in the business of dealing in firearms at the licensed premises in the same type of firearms authorized by the importer’s or manufacturer’s license.[27 CFR 478.41(b)]
Yes. Each person intending to engage in business as a firearms dealer, importer or manufacturer, or as an ammunition importer or manufacturer, must obtain the required federal firearms license prior to commencing business.[18 U.S.C. 923(a); 27 CFR 478.41]
Yes, if the person engages in the business of selling or distributing reloads for the purpose of livelihood and profit.No, if the person reloads only for personal use.[18 U.S.C. 922(a) and 923(a); 27 CFR 478.41]
No. A license is not required for a dealer in ammunition only. However a license is required to manufacture or import ammunition.[18 U.S.C. 922 (a)(1)(B); 27 CFR 478.41]]
(ii) Initial investigatory period. If NICS does not respond to the licensee as described in paragraph (a)(3)(i) of this section, the licensee must not proceed with the transfer for three business days (days on which State offices are open). If three business days have elapsed from the date the licensee contacted NICS, and NICS has not provided the licensee with a “Denied” notification, the licensee may proceed with the transfer unless the transferee is under 21 years old and paragraph (a)(3)(iii..
If the firearm is loaned or rented for use on the licensee’s premises, a background check is not required. However, if the firearm is loaned or rented for use off the premises, the licensee must conduct a background check prior to the transfer of the firearm.[18 U.S.C. 922(t); 27 CFR 478.102 and 478.124]
If the licensee receives a “denied” response at any time prior to the transfer of the firearm, the licensee may not transfer the firearm.If the FBI provides a “denied” response after the third business day, and the firearm has already been transferred, the licensee should notify the NICS Section by phone at 1-877-FBI-NICS (324-6427) or by email at nics_upeg@fbi.gov.[18 U.S.C. 922(d); 27 CFR 478.99(c)]
Federal law prohibits the transfer of a firearm to a person who has been denied by NICS.Although federal firearms licensees (FFLs) are not required to contact ATF in this situation, we strongly encourage you to contact your local ATF office if this occurs rather than take any further action such as transferring the firearm to a third party. Because the person redeeming the firearm was denied by NICS at the time of redemption, he or she may be a felon or other “prohibited person” and would be possessing the firearm in violation of 18 U.S.C. § 922(g) at the time the firearm was pawned. Depending on the reason(s) for the firearms prohibition, ATF may want to seize the firearm and/or take legal action.If you contact your local ATF office, someone will get back to you as soon as possible to let you know what steps ATF will pursue. If ATF informs you that it is not going to take any further action, federal law does not prohibit you from transferring the pawned firearm to a third party if the third party completes a Form 4473 and NICS does not issue a denial within three business days.Of course, a transaction involving third parties would violate federal law if the latter were “straw purchasers” not actually obtaining or redeeming the firearm for themselves but acting as a conduit to return the firearm to the owner or another person Accordingly, we encourage you to ask the third party whether he or she intends to maintain possession of and control over the firearm.If you have reason to believe the third party is a straw purchaser who actually is obtaining the firearm for the prohibited person, you may not transfer the firearm to that person. However, if you have no reason to believe the third party is a straw purchaser (and the person is not otherwise prohibited from possessing and receiving firearms), you may transfer it under federal law.ATF Form 4473, Firearms Transaction Record, contains a general instruction stating that FFLs can include any information on the form that is relevant to the transaction. Accordingly, you may add a statement to the Form 4473 indicating that you warned the third party who received the firearm about straw purchasing; you may also have the third party sign the statement. However, licensees are not required to include such a statement, and the statement will not necessarily protect you from prosecution.Finally, you always should make sure transferring the firearm to a third party does not violate state or local law.[18 U.S.C. 922(d) and (t)]
For the purposes of the NICS background check requirements, a business day is defined as a day on which state offices are open in the state in which the proposed firearm transaction is to take place.[18 U.S.C. 922(t)(1)(B)(ii); 28 CFR 25.2]
The firearm may be transferred on the following Wednesday, as the 3 business days do not include the day the NICS check is initiated.Assuming state offices are open on Friday, Monday and Tuesday, and closed on Saturday and Sunday, the 3 business days will have elapsed at the end of Tuesday. Therefore, the licensee may transfer the firearm at the start of business on Wednesday.
No. A licensee must initiate a new NICS background check for each completed firearms transaction. However, a person may purchase or acquire several firearms in one transaction.Example 1A transferee completes an ATF Form 4473 for a single firearm on February 15. The licensee receives a “proceed” from NICS that day. The licensee signs the form, and the firearm is transferred. On February 20, the transferee returns to the licensee’s premises and wishes to acquire a second firearm.The acquisition of the second firearm is a separate transaction. Therefore, a new NICS check must be initiated by the licensee.Example 2A transferee completes ATF Form 4473 for a single firearm on February 15. The licensee receives a “proceed” from NICS that day. The transferee does not return to pick up the firearm until February 20. Before the licensee completes the transfer of the first firearm, the transferee decides to acquire an additional firearm. The second firearm may be recorded on the same Form 4473.The acquisition of the two firearms is considered a single transaction. Therefore, the licensee is not required to conduct a new NICS check prior to transferring the second firearm.
A licensee may transfer a firearm to a transferee as soon as he or she receives a “proceed” from NICS (assuming that the transaction would be in compliance with state law).However, if the licensee does not receive a final “proceed” or “denied” response from NICS, he or she must wait until 3 business days have elapsed prior to transferring the firearm.[18 U.S.C. 922(t); 27 CFR 478.102(a)(2)]
Yes. Compliance with federal background check provisions does not excuse a licensee from compliance with state law, and vice versa. Licensees must follow state law waiting periods.Example 1State X is acting as a point of contact for NICS checks. State law requires the licensee to wait 10 days, rather than 3 days, for a response to the background check prior to transferring a firearm.Because state law provides a 10 day period before a licensee may transfer a firearm, the licensee may not transfer the firearm until 10 days have elapsed since conducting the background check.Example 2State X is acting as a point of contact for NICS checks. State law allows a licensee to transfer a firearm 24 hours after conducting a NICS check and receiving a “delayed” response.However, the licensee must comply with federal law which requires the licensee wait 3 business days prior to transferring a firearm, if the licensee has not received notice that the transfer would be prohibited.Example 3The law of State X provides for a 5 day waiting period before a handgun may be transferred by a licensee. An individual completes an ATF Form 4473 for the purchase of a handgun, a NICS check is conducted, and a “proceed” response is given by NICS.Although the licensee received a “proceed” response, the licensee must comply with the state waiting period, and the licensee may not transfer the firearm until the state's 5 day waiting period has elapsed.[18 U.S.C. 922(b)(2)]
(i) Each person intending to engage in business as an importer or manufacturer of, or a dealer in, explosive materials, including black powder, must, before commencing business, obtain the license required by this subpart for the business to be operated.
Yes. The licenses for manufacturing and importing allow a person to engage in separate and distinct activities and a separate license is required for each activity. However, a manufacturer or an importer does not need a separate dealer’s license to also distribute explosive materials from the licensed premises. [27 CFR 555.41(b)]
Yes. A separate license is required for each location where business is conducted. However, a separate license is not required for:(a) Facilities used only for the storage of explosive materials;(b) Locations used solely for the storage of records relating to the business; and(c) Licensed manufacturers’ on-site manufacturing.[27 CFR 555.41(b)]
Licenses allow persons to engage in the business of importing, manufacturing, or dealing in explosive materials. Any individual or business entity intending to engage in any of these activities must first obtain a license. A user permit allows the receipt and transportation of explosive materials. A limited permit allows the receipt of explosive materials from a licensee or permittee within the permittee’s state of residence only, and on no more than six occasions in the 12-month period during which the limited permit is valid. A limited permit does not authorize the receipt or transportation of explosive materials in interstate or foreign commerce. [27 CFR 555.11: definitions of "importer", "manufacturer", "dealer", "limited permit", and "user permit", 555.41] A separate license is needed for each business premises where an explosives business or activity is conducted. Only a single user permit is needed by a permittee who uses explosives in more than one location. [27 CFR 555.41]
The Chief, Federal Explosives Licensing Center, will approve a properly completed application for a license or permit on ATF Form 5400.13/5400.16 if the applicant:(a) Is not a person prohibited from possessing or receiving explosive materials under 18 U.S.C. 842(i) and none of the applicant’s "responsible persons" are prohibited under section 842(1); (see also Question 4 in General Q&A);(b) Has not willfully violated any provision of Chapter 40 or the regulations in 27 CFR Part 555;(c) Has not knowingly withheld information or has not made any false or fictitious statement intended or likely to deceive, in connection with the application,(d) Has premises in a State from which he intends to conduct business or operations;(e) Has storage for the class (as described in 27 CFR 555.202) of explosive materials described on the application;(f) Has certified in writing that he is familiar with and understands all published State laws and local ordinances relating to explosive materials for the location in which he intends to do business;(g) Has submitted the certificate required by section 21 of the Federal Water Pollution Control Act, as amended (33 U.S.C. 1341) [18 U.S.C. 843(b); 27 CFR 555.49(b)];(h) None of the applicant’s employees authorized to possess explosives are prohibited persons under 18 U.S.C. 842(i); and(i) In the case of an applicant for a limited permit, the applicant has certified that the applicant will not receive explosive materials on more than 6 occasions during the 12-month period for which the limited permit is valid.
Depending on how the organization arranges for the firearms to be transferred to the raffle winner, the licensee’s participation may vary.Example 1A licensee transfers a firearm to the organization sponsoring the raffle. The representative acting on behalf of the organization must complete the ATF Form 4473 and undergo a NICS background check.When the buyer of a firearm is a corporation, association, or other organization, an officer or other representative authorized to act on behalf of the organization must complete the form with his or her personal information and attach a written statement, executed under penalties of perjury, stating that the firearm is being acquired for the use of the organization and the name and address of the organization.Once the firearm had been transferred to the organization, the organization can subsequently transfer the firearm to the raffle winner without an ATF Form 4473 being completed or a NICS check being conducted. This is because the organization is not a licensee.However, the organization cannot transfer the firearm to a person who is not a resident of the organization’s state of residence nor can the organization knowingly transfer the firearm to a prohibited person.Example 2The licensee or a representative of the licensee brings a firearm to the raffle so that the firearm can be displayed. After the raffle, the firearm is returned to the licensee’s premises. The licensee must complete an ATF Form 4473 and conduct a NICS background check prior to transferring the firearm to the winner of the raffle.If the firearm is a handgun, the winner of the raffle must be a resident of the state where the transfer takes place, or the firearm must be transferred through another licensee in the winner’s state of residence.If the firearm is a rifle or shotgun, the licensee can lawfully transfer the firearm to the winner of the raffle as long as the transaction is over-the-counter and complies with the laws applicable at the place of sale and the state where the transferee resides.Example 3If the raffle meets the definition of a qualifying event, the licensee may conduct business at that event.Please note, if the organization’s practice of raffling firearms rises to the level of being engaged in the business of dealing in firearms, the organization must get its own federal firearms license.[18 U.S.C. 922(a)(5), 922(b)(3), 922(t), and 923(j); 27 CFR 478.99, 478.100, 478.102, and 478.124]
Yes. A licensee conducting business temporarily at a gun show must comply with the background check provisions in the same manner as if the sale were taking place at the licensed premises.[18 U.S.C. 922(t) and 923(j); 27 CFR 478.100 and 478.102]
Generally no, because most auctions do not qualify as a gun show or qualifying event and therefore a licensee would not be permitted to conduct business away from the licensed premises.[18 U.S.C. 923(j); 27 CFR 478.100]
(1) Prior to making an over-the-counter transfer of a firearm to a non-licensee who is a resident of the State in which the licensee's business premises is located, the licensed importer, licensed manufacturer, or licensed dealer so transferring the firearm shall obtain a Form 4473 from the transferee showing the transferee's name, sex, residence address (including county or similar political subdivision and whether they reside within city limits), and date and place of birth; the height, weight..
Assuming the transfer otherwise complies with federal and state law, a licensee may transfer a firearm to a nonlicensed person who does not appear in person at the licensed premises only when a background check is not required to transfer the firearm, and both reside in the same state.For example, a licensee may ship firearms to residents within the same state as the licensee where the transferee has a valid permit that has been recognized as an alternative to NICS where the licensee complies with the procedures set forth in 18 U.S.C. 922(c), 27 CFR 478.96(b) and ATF Procedure 2013–2.In any transaction where a NICS check is required, the firearm must be sold over–the–counter.[18 U.S.C. 922(c) and 922(t); 27 CFR 478.96 and 478.124; ATF Procedure 2013–2]
Licensees must record any initial “proceed”, “delayed”, or “denied” response received, as well as any transaction number provided.If the initial NICS response was “delayed,” a licensee must also record the date and response later provided, or that no resolution was provided within 3 business days if the licensee transfers the firearm after the 3 days.In addition, if a licensee receives a response from NICS after the firearm has been transferred, the licensee must also record this information.[18 U.S.C. 922(t); 27 CFR 478.124(c)(3)(iv)]
Licensees must keep each ATF Form 4473 for which a NICS check has been initiated, regardless of whether the firearm was transferred.When a firearms transfer occurs, Licensees shall retain each Form 4473 until the business or licensed activity is discontinued, either on paper, or in an electronic alternate method approved by the Director, at the business premises readily accessible for inspection under this part.If a firearms transfer is not made, the FFL must also retain each Form 4473 until business or licensed activity is discontinued. Forms 4473 for transfers that did not take place must be maintained separately from forms where a transfer occurred, either on paper, or in an electronic alternate method approved by the Director, at the business premises readily accessible for inspection under this part.An ATF 4473 is subject to retention by the FFL at the time when the transferee personally places the transferee’s/buyer’s name on that form as the intended transferee/buyer of the firearms identified in Section A.[27 CFR 478.129(b)]
No. However, the “bound book” must reflect the disposition of the firearm from business inventory to personal use. However, if the business is a corporation, and the firearm is being transferred to a corporate officer or director for other than business purposes, then a Form 4473 must be executed. [27 CFR 478.124 and 478.125a]
(1) The licensee has maintained the firearm as part of such collection for 1 year from the date the firearm was transferred from the business inventory into the personal collection or otherwise acquired as a personal firearm,
Yes. A licensee may log business firearms out of the acquisition and disposition (A&D) record as a personal firearm.If that firearm is sold within a year of having been transferred to the licensee’s personal collection, the licensee must re–enter the firearm in the business A&D record, and sell or transfer the firearm as business inventory, including completing an ATF Form 4473 and a NICS background check if required.If, however, the firearm is held in the personal collection of the licensee for more than one year, the firearm may be sold as the licensee’s personal firearm. Although no ATF Form 4473 or NICS background check is required, the licensee must record the disposition of the personal firearm in a personal disposition record.[18 U.S.C. 923(c); 27 CFR 478.125a]
Firearms acquired by a licensee prior to obtaining a license must be recorded as business inventory in the acquisition and disposition (A&D) record if the licensee intends to sell the firearm.All firearms acquired after obtaining a firearms license must be recorded as an acquisition in the A&D record as business inventory.[18 U.S.C. 923(c); 27 CFR 478.125a]
No. The law presumes that any firearm transferred to a personal collection for the purpose of willfully evading the restrictions placed upon licensees remains business inventory.[18 U.S.C. 923(c)]
Yes; however, such firearms must be kept segregated from the licensee’s business inventory. A presumption exists that all firearms on a licensee’s business premises are for sale and must be entered in the licensee’s bound book. Licensees should appropriately identify or tag personal firearms as “not for sale.”
(5) The applicant has in a State (i) premises from which he conducts business subject to license under the Act or from which he intends to conduct such business within a reasonable period of time, or (ii) in the case of a collector, premises from which he conducts his collecting subject to license under the Act or from which he intends to conduct such collecting within a reasonable period of time.
An application for a federal firearms license will be approved if the applicant:Is 21 years of age or over;Is not prohibited from shipping, transporting, receiving or possessing firearms or ammunition, nor in the case of a corporation, partnership, or association, is any individual possessing, directly or indirectly, the power to direct or cause the direction of the management and policies of the corporation, partnership, or association prohibited from shipping, transporting, receiving or possessing firearms or ammunition;Has not willfully violated the Gun Control Act (GCA) or its regulations;Has not willfully failed to disclose material information or has not made false statements concerning material facts in connection with their application;Has premises for conducting business or collecting; andThe applicant certifies that:The business to be conducted under the license is not prohibited by state or local law in the place where the licensed premises is located;Within 30 days after the application is approved the business will comply with the requirements of state and local law applicable to the conduct of the business;The business will not be conducted under the license until the requirements of state and local law applicable to the business have been met;The applicant has sent or delivered a form to the chief law enforcement officer where the premises is located notifying the officer that the applicant intends to apply for a license; andIf the applicant is to be a licensed dealer, the applicant certifies that secure gun storage or safety devices will be available at any place in which firearms are sold under the license to persons who are not licensees (“secure gun storage or safety device” is defined in 18 U.S.C. 921(a)(34)).[18 U.S.C. 923(d)(1); 27 CFR 478.47(b)]
Yes. The Gun Control Act (GCA), administered by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) of the Department of Justice, contains federal licensing standards for various firearms businesses (manufacturers, importers and dealers). An example of these standards is that the applicant must have a business premises. [18 U.S.C. 923(d), 27 CFR 478.47]
The license covers the class of business or the activity specified in the license at the address specified therein. A separate license must be obtained for each location at which a firearms or ammunition business or activity requiring a license under this part is conducted except:
Yes. Neither the GCA nor its implementing regulations require firearms be shipped only to the licensed business premises. Therefore, a licensee may lawfully receive firearms at the licensee’s mailing address, storage location, or other address where the licensee intends to ensure safe and secure receipt of the firearms.
In a consignment auction, firearms may be displayed at an auction site away from the auctioneer’s licensed premises and sales of the firearms can be agreed upon at that location, but the firearms must be returned to the auctioneer’s licensed premises prior to transfer. The simultaneous sale and delivery of the auctioned firearms away from the licensed premises would violate the law, for example, engaging in business at an unlicensed location.However, if the auctioneer is assisting an estate in disposing of firearms, the estate is the seller of the firearms and the estate is in control and possession of the firearms. In this situation, the firearms may be sold by the estate at the auction site.[18 U.S.C. 923(a); 27 CFR 478.50]
(d) Theft or loss of any firearm shall also be reported to the appropriate local authorities. If the location of the theft or loss is known, the local law enforcement agency at that location would be the appropriate local authority. Otherwise, the report should be made to the local law enforcement authorities at the licensee's location or business premises.
The new rule does not require federal firearms licensees (FFLs) to implement any new business policies or take any additional actions related to tracking shipments or obtaining confirmation of receipt. The transferor/sender is only required to report a theft or loss upon receiving notification from either the transferee/receiver or another source, such as a shipper, that the shipment did not arrive.
If the location of the theft or loss is known, the local law enforcement agency at that location would be the appropriate local authority. Otherwise, the report would be made to the local law enforcement authorities at the licensee’s location or business premises.
(b) A record of each firearm disposed of by an importer and a separate record of armor piercing ammunition dispositions to governmental entities, for exportation, or for testing or experimentation authorized under the provisions of § 478.149 shall be maintained by the licensed importer on the licensed premises. The record shall show the date of such sale or other disposition, and the name and license number of the licensee to whom the firearm was transferred, or if disposed of to a nonlicensee, ..
Dealer AcquisitionsGenerally, for licensed dealers the purchase or other acquisition of a firearm shall be recorded not later than the close of the next business day after the date of the acquisition or purchase.However, if commercial records containing the required information are available for inspection and are separate from other commercial documents, dealers have 7 days from the time of receipt to record the receipt in the acquisition and disposition (A&D) record.Manufacturer AcquisitionsEach licensed manufacturer shall record each firearm manufactured or otherwise acquired not later than the 7th day following the date of such manufacture or other acquisition.Importer AcquisitionsEach licensed importer shall within 15 days of the date of importation or other acquisition record the required information of each firearm imported or otherwise acquired.DispositionsAll licensees shall record sales or other dispositions not later than 7 days following date of the transaction. If a disposition is made before the acquisition has been entered in the A&D record, the acquisition entry must be made at the same time as the disposition entry.[18 U.S.C. 923(g)(1)(A); 27 CFR 478.122, 123, and 125]
Yes. A licensee is not limited to using only one “bound book.” It may be convenient for a licensee to account for different brands or types of firearms, or business activities (e.g., retail, pawn, or gunsmith inventories), in separate “bound books.”
The ATF letter authorizing the alternate method must be kept at the licensed premises and available for inspection. For businesses with more than a single licensed outlet, each outlet covered by the alternate method must have a copy of the letter authorizing the change.[27 CFR 478.22, 478.122(c), 478.123(c), and 478.125(h)]
Each licensee shall prepare a report of multiple sales or other disposition whenever the licensee sells or otherwise disposes of, at one time or during any five consecutive business days, two or more pistols, or revolvers, or any combination of pistols and revolvers totaling two or more, to an unlicensed person:
Provided,
That a report need not be made where pistols or revolvers, or any combination thereof, are returned to the same person from whom they ..
A multiple sale occurs when a licensed Type 01 dealer, Type 02 pawnbroker, Type 07 manufacturer, or Type 08 importer located in Arizona, California, New Mexico, or Texas sells or otherwise disposes of, at one time or during any five consecutive business days, more than one semiautomatic rifle capable of accepting a detachable magazine and with a caliber greater than.22 (including .223/5.56 caliber) to an unlicensed person.Example 1. A licensee sells two qualifying rifles (as described above) in a single transaction to an unlicensed person. This is a multiple sale and must be reported not later than the close of business on the date of the transaction.Example 2. A licensee sells a qualifying rifle (as described above) on Monday and sells another qualifying rifle (as described above) on the following Friday to the same unlicensed person. This is a qualifying multiple sale and must be reported no later than the close of business on Friday. If the licensee sells another qualifying rifle (as described above) to the same unlicensed person on the following Monday, this will constitute an additional multiple sale and must also be reported not later than the close of business on Monday. In addition, the licensee would check ‘Yes’ in Item 2c and place Friday’s date in Item 2c on the ATF Form 3310.12.Example 3. A licensee maintaining business hours Monday through Saturday sells a qualifying rifle (as describe above) to an unlicensed person on Monday and sells another qualifying rifle (as described above) to the same person on the following Saturday. This does not constitute a multiple sale and need not be reported because the sales did not occur during five consecutive business days.NOTE: Some possible ways to detect qualifying multiple sales include, but are not limited to: (a) daily review of ATF Form 4473 spanning the past five days; (b) daily review of disposition records spanning the past five days; (c) maintaining a calendar of daily sales to unlicensed persons (ideally with each purchaser listed alphabetically); and (d) maintaining a record of daily sales to unlicensed persons (ideally with each purchaser listed alphabetically).
No. Multiple sales forms (ATF Forms 3310.4) are not required for sales of frames or receivers as they are not pistols or revolvers.[18 U.S.C. 923(g)(3); 27 CFR 478.126a]
The disposition of two or more pistols or revolvers to any nonlicensee during a period of 5 consecutive business days must be reported on ATF Form 3310.4, Report of Multiple Sale or Other Disposition of Pistols and Revolvers, not later than the close of the business day on the day of disposition of the second pistol or revolver. The licensee must forward a copy of the Form 3310.4 to the ATF office specified thereon, and another copy must be forwarded to the state police or local law enforcement agency where the sale occurred. A copy of the Form 3310.4 must also be attached to the ATF Form 4473 executed upon delivery of the pistols or revolvers.A business day for purposes of reporting multiple sales of pistols or revolvers is a day that a licensee conducts business pursuant to the license, regardless of whether state offices are open. The application of the term “business day” is, therefore, distinguishable from the term “business day” as used in the National Instant Criminal Background Check System (NICS) context.Example: A licensee conducts business only on Saturdays and Sundays, days on which state offices are not open. The licensee sells a pistol to an unlicensed person on a Saturday. If that same unlicensed person acquires another handgun the next day (Sunday), the following Saturday or Sunday, or the Saturday after that, the reporting requirement would be triggered, the subsequent acquisition of a pistol or revolver would have to be reported on a Form 3310.4 by the close of the day upon which the second or subsequent pistol or revolver was sold.[18 U.S.C. 923(g)(3); 27 CFR 478.126a]
(c)
Notification of chief law enforcement officer.
Prior to the submission of the application to the Director, all applicants and responsible persons shall forward a completed copy of Form 1 or a completed copy of Form 5320.23, respectively, to the chief law enforcement officer of the locality in which the applicant or responsible person is located. The chief law enforcement officer is the local chief of police, county sheriff, head of the State ..
As provided by regulations, certifications by the local chief of police, sheriff of the county, head of the state police, or state or local district attorney or prosecutor are acceptable. The regulations also provide that certifications of other officials are appropriate if found in a particular case to be acceptable to the Director. Examples of other officials who have been accepted in specific situations include state attorneys general and judges of state courts having authority to conduct jury trials in felony cases.Effective July 13, 2016, the final rule “Machineguns, Destructive Devices and Certain Other Firearms; Background Checks for Responsible Persons of a Trust or Legal Entity With Respect to Making or Transferring a Firearm” amends the regulations to eliminate the requirement for a certification signed by a CLEO and instead adds a CLEO notification requirement.Prior to the submission of an ATF Form 1 or ATF Form 4 to the Director, all applicants/transferees and responsible persons shall forward a completed copy of ATF Form 1 or ATF Form 4, or a completed copy of Form 5320.23, respectively, to the chief law enforcement officer of the locality in which the applicant/transferee or responsible person is located. The chief law enforcement officer is the local chief of police, county sheriff, head of the state police, state or local district attorney or prosecutor.If the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a partnership, company, association, or corporation, for purposes of this section, it is considered located at its principal office or principal place of business; if the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a trust, for purposes of this section, it is considered located at the primary location at which the firearm will be maintained.
No. Effective July 13, 2016, the final rule “Machineguns, Destructive Devices and Certain Other Firearms; Background Checks for Responsible Persons of a Trust or Legal Entity With Respect to Making or Transferring a Firearm” amends the regulations to eliminate the requirement for a certification signed by a chief law enforcement official (CLEO) and instead adds a CLEO notification requirement.Prior to the submission of the ATF Form 1 or ATF Form 4 to the Director, all applicants/transferees and responsible persons shall forward a completed copy of ATF Form 1 or Form 4, or a completed copy of Form 5320.23, respectively, to the chief law enforcement officer of the locality in which the applicant or responsible person is located. The chief law enforcement officer is the local chief of police, county sheriff, head of the state police, state or local district attorney or prosecutor.If the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a partnership, company, association, or corporation, for purposes of this section, it is considered located at its principal office or principal place of business; if the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a trust, for purposes of this section, it is considered located at the primary location at which the firearm will be maintained.
No. Effective July 13, 2016, the final rule “Machineguns, Destructive Devices and Certain Other Firearms; Background Checks for Responsible Persons of a Trust or Legal Entity With Respect to Making or Transferring a Firearm” amends the regulations to eliminate the requirement for a certification signed by a chief law enforcement officer (CLEO) and instead adds a CLEO notification requirement.Prior to submission of the application to the Director, all applicants/transferees and responsible persons shall forward a completed copy of ATF Form 1 or ATF Form 4, or a completed copy of Form 5320.23, respectively, to the chief law enforcement officer of the locality in which the applicant or responsible person is located. The chief law enforcement officer is the local chief of police, county sheriff, head of the state police, state or local district attorney or prosecutor.If the transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a partnership, company, association, or corporation, for purposes of this section, it is considered located at its principal office or principal place of business; if the applicant/transferee is not a licensed manufacturer, importer, or dealer qualified under this part and is a trust, for purposes of this section, it is considered located at the primary location at which the firearm will be maintained.
Where a licensed business is discontinued and succeeded by a new licensee, the records prescribed by this subpart shall appropriately reflect such facts and shall be delivered to the successor. Where discontinuance of the business is absolute, the records shall be delivered within 30 days following the business discontinuance to the ATF Out-of-
Business Records Center, 244 Needy Road, Martinsburg, West Virginia 25405, or to any ATF office in the division ..
Yes. If the business is being discontinued completely, the licensed dealer, manufacturer or importer is required to submit all records to ATF within 30 days. Records may be delivered to a local ATF office or shipped to the following address:Bureau of ATFATF Out-of-Business Records Center244 Needy RoadMartinsburg, WV 25405A licensee discontinuing business must also notify the Federal Firearms Licensing Center within 30 days by calling (866) 662-2750 (toll free) or emailing FFLC@atf.gov.If someone is taking over the business, the original licensee should underline the final entry in each acquisition and disposition (A&D) record, note the date of transfer, and forward all records and forms to the successor (who must apply for and receive their own license before lawfully engaging in business) or forward the records and forms to the ATF Out-of-Business Records Center. If the successor licensee receives records and forms from the original licensee, the successor licensee may choose to forward those records and forms to the ATF Out-of-Business Record Center.[18 U.S.C. 923(g)(4); 27 CFR 478.57(a) and 478.127]
Firearms licensees who are going out of business need to forward the following records to ATF:Acquisition and disposition (A&D) recordsATF Forms 4473ATF Forms 3310.4 (Report of Multiple Sale or Other Disposition of Pistols and Revolvers)ATF Forms 3310.11 (Federal Firearms Licensee Theft/Loss Report)Records of importation (ATF Forms 6 and 6A)Law enforcement certification letters[18 U.S.C. 923(g)(4); 27 CFR 478.127]
(b)
Firearms Transaction Record.
Licensees shall retain each Form 4473 until business or licensed activity is discontinued, either on paper, or in an electronic alternate method approved by the Director, at the business premises readily accessible for inspection under this part. Paper forms over 20 years of age may be stored at a separate warehouse, which shall be considered part of the business premises for this purpose and subject to inspection unde..
Licensees shall retain each Form 4473 until business or licensed activity is discontinued, either on paper, or in an electronic alternate method approved by the Director, at the business premises readily accessible for inspection under this part. Paper forms over 20 years of age may be stored at a separate warehouse, which shall be considered part of the business premises for this purpose and subject to inspection under this part. Forms 4473 shall be retained in the licensee's records as provided in § 478.124(b), provided that Forms 4473 with respect to which a sale, delivery, or transfer did not take place shall be separately retained in alphabetical (by name of transferee) or chronological (by date of transferee's certification) order.[18 U.S.C. 923(g)(1)(A); 27 CFR 478.129(b)]
(b) A licensed importer, licensed manufacturer, or licensed dealer may sell a firearm that is not subject to the provisions of § 478.102(a) to a nonlicensee who does not appear in person at the licensee's business premises if the nonlicensee is a resident of the same State in which the licensee's business premises are located, and the nonlicensee furnishes to the licensee the firearms transaction record, Form 4473, required by § 478.124. The nonlicensee shall attach to such record a true copy of..
(a)
Interstate sales or deliveries.
A licensed importer, licensed manufacturer, licensed dealer, or licensed collector shall not sell or deliver any firearm to any person not licensed under this part and who the licensee knows or has reasonable cause to believe does not reside in (or if a corporation or other business entity, does not maintain a place of business in) the State in which the licensee's place of business or activity is located:
..
Generally, a firearm may not lawfully be sold by a licensee to a nonlicensee who resides in a state other than the state in which the seller’s licensed premises is located. However, the sale may be made if the firearm is shipped to a licensee whose business is in the purchaser’s state of residence and the purchaser takes delivery of the firearm from the licensee in his or her state of residence.In addition, a licensee may sell a rifle or shotgun to a person who is not a resident of the state where the licensee’s business premises is located in an over–the–counter transaction, provided the transaction complies with state law in the state where the licensee is located and in the state where the purchaser resides.[18 U.S.C. 922(b)(3); 27 CFR 478.99(a)]
(iv) The applicant has in a State, premises from which he conducts business or operations subject to license or permit under the Act or from which he intends to conduct business or operations;
The Safe Explosives Act (SEA) requires ATF to act on a properly completed application within 90 days. ATF usually considers an application to have been properly completed when all required information has been provided to ATF in writing. This includes submission of the correct number of legible fingerprint cards, the correct fee, etc.If material changes have to be made to an application (e.g., a change from one license type to another or the addition of or changes to the responsible persons, different business name, premises address, hours of operation, EIN, etc.) after its initial receipt by the Federal Explosives Licensing Center (FELC), then the 90-day processing period may re-start.The FELC generates licenses and permits every day based on the receipt of field recommendations. Licenses and permits are sent first class mail to an applicant’s mailing address of record from the FELC in Martinsburg, West Virginia.View current processing times
In taking the inventory required by §§ 555.122, 555.123, 555.124, and 555.125, a licensee or permittee shall enter the inventory in a record of daily summary transactions to be kept at each magazine of an approved storage facility; however, these records may be kept at one central location on the business premises if separate records of daily transactions are kept for each magazine. Not later than the close of the next business day, each licensee and permittee shall record by manufacturer's name..
Not later than the close of the next business day, each licensee and permittee shall record in the DSMT by manufacturer’s name or brand name the total quantity received in and removed from each magazine during the day and the total remaining on hand at the end of the day. No entries are required on days when there is no explosives movement to or from the magazine.DSMT records must either be kept at each magazine or at one central location on the business premises, provided a separate record of daily transactions is maintained for each magazine.[27 CFR 555.127]
(e)
Firearms receipt and disposition by dealers.
Except for adjustment or repair of a firearm that is returned to the person from whom it was received on the same day, each licensed dealer shall enter into a record each receipt and disposition of firearms. In addition, before commencing or continuing a firearms business, each licensed dealer shall inventory the firearms possessed for such business and shall record the same in the record required by th..
Yes, if the firearm is taken off the premises of the licensee. However, no disposition entry is required for the loan or rental of a firearm for use only on the premises of the licensee.
If a firearm is brought in for repairs and the owner waits while it is being repaired, or if the gunsmith is able to return the firearm to the owner during the same business day, it is not necessary to list the firearm in the A&D record as an “acquisition.”If the gunsmith has possession of the firearm from one business day to another or longer, the firearm must be recorded as an “acquisition” and a “disposition” in the A&D record.
(a) Licensees may during the term of their current license remove their business or activity to a new location at which they intend regularly to carry on such business or activity by filing an Application for an Amended Federal Firearms License, ATF Form 5300.38, in duplicate, not less than 30 days prior to such removal with the Chief, Federal Firearms Licensing Center. The ATF Form 5300.38 shall be completed in accordance with the instructions on the form. The application must be executed under..
Yes. To change a business location, a licensee must file an application for an amended license (ATF Form 5300.38) not less than 30 days prior to the move. An amended license must be obtained before commencing business at the new location. Once the new license is obtained, the licensee may no longer conduct business at the former business premises.
(b) ATF officers may, for the purposes and under the conditions prescribed in § 478.23, enter the premises of any licensed importer, licensed manufacturer, licensed dealer, or licensed collector for the purpose of examining or inspecting any record or document required by or obtained under this part. Section 923(g) of the Act requires licensed importers, licensed manufacturers, licensed dealers, and licensed collectors to make such records available for such examination or inspection during busi..
The firearms acquisition and disposition (A&D) record, also known as a “bound book”, is a permanently bound book or an orderly arrangement of loose-leaf pages which must be maintained at the business premises. The format must follow that prescribed in the regulations and the pages must be numbered consecutively.[18 U.S.C. 923(g)(1)(A); 27 CFR 478.121 and 478.125]
(a) Any ATF officer may enter during business hours the premises, including places of storage, of any licensee or holder of a user permit for the purpose of inspecting or examining any records or documents required to be kept under this part, and any facilities in which explosive materials are kept or stored.
Except for limited permit holders, any ATF officer may, without a warrant, enter during business hours the premises, including places of storage, of any licensee or permittee for the purpose of inspecting or examining any records or documents required to be kept by the law and regulations and any explosive materials kept or stored at the premises. For inspection purposes, "business hours" includes hours during which business is actually conducted, not just those hours stated on license or permit applications.Any licensee or permittee who refuses to permit the inspection or examination is subject to having his or her license or permit revoked, as well as to denial of an application to renew the license or permit.For limited permit holders, an ATF officer may inspect the places of storage for explosive materials of either an applicant for a limited permit or at the time of renewal of such permit, but in no event shall such inspection occur more than once every three years.[18 U.S.C. 843(b)(4), 18 U.S.C. 843(f)]
(a) No person other than a licensed importer (as defined in § 478.11) shall engage in the business of importing firearms or ammunition. Therefore, no firearm or ammunition shall be imported or brought into the United States or a possession thereof by any licensee other than a licensed importer unless the Director issues a permit authorizing the importation of the firearm or ammunition. No barrel for a handgun not generally recognized as particularly suitable for or readily adaptable to sporting ..
Any licensed importer is authorized to engage in the business of importing explosive materials for sale, distribution, or their own use. Any licensed manufacturer, dealer, or holder of a user permit may import explosive materials for their own use only. Licensees and user permittees importing explosive materials must provide to the U.S. Customs and Border Protection (CBP) a copy of the license or permit. Note, however, that in the case of certain military explosives or propellant powder or other components of small arms ammunition, Federal firearms regulations require the importer to provide an approved ATF Form 6 to the CBP. [27 CFR 555.41(b)(2), 555.41(b)(3), 447.21, 555.108(a), 555.183, 478.113]
(a) Except for adjustment or repair of a firearm that is returned to the person from whom it was received on the same day, each licensed manufacturer shall record the name of the manufacturer and importer (if any), type, model, caliber or gauge, and serial number (including any associated license number either as a prefix, or if remanufactured or imported, separated by a semicolon) of each firearm manufactured or otherwise acquired (including a frame or receiver to be disposed of separately), th..
No. You are not allowed to file your Annual Firearms Manufacturers and Export Report (AFMER) form before the calendar year ends, unless you have permanently discontinued business. If you have discontinued business, you must submit your completed AFMER within 30 days following the discontinuance of business.Examples:You only manufactured and sold 2 firearms in March 2016. You decide to send in your 2016 report on December 15, 2016, while you were thinking about it, but then you sell a firearm on December 31, 2016. Your report would be inaccurate due to premature filing. You go out of business on July 1, 2016 so you submit your calendar year 2016 report on July 11, 2016, within the 30-day deadline. In this case, your report will be accepted because you have discontinued business.
(2) Licensees and permittees shall keep records required by this part on the business premises for five years from the date a transaction occurs or until discontinuance of business or operations by the licensee or permittee. (See also § 555.128 for discontinuance of business or operations.)
Yes, the explosives regulations contained in 27 CFR 555.121(a)(2) require all ATF explosives licensees/permittees to keep records required under Subpart G, for a minimum period of five years or until they discontinue business or operations. Under § 555.128 (OMB control number 1140-0102, expiration date 2-28-2026), these records must be delivered within 30 days after absolute discontinuance of business or operations (i.e., no successor licensee or permittee), to the local ATF Field Office or to the ATF Out–of–Business (OOB) Records Center at the following address: National Tracing CenterOut–of–Business Records Center244 Needy RoadMartinsburg, WV 25405 If any explosives records were maintained electronically pursuant to ATF Ruling 2007–1, ATF Ruling 2023-1, or an ATF-approved variance, these electronic records, in addition to any paper records, must be shipped/delivered to ATF as described above. Electronic explosives records may be 1) printed; 2) downloaded to a physical storage device (e.g., USB flash drive, DVD, CD); or 3) emailed to OOB Records Center at: NTC-OBRRReceivingSection@atf.gov, if the file size permits. Electronic records should be in PDF, ASCII text file, or MS Excel/CSV (comma separated value or other tab delimited file) format.
No person, other than a licensed importer, licensed manufacturer, licensed dealer, or licensed collector, shall
transport into or receive in the State where the person resides (or if a corporation or other business entity, where it maintains a place of business) any firearm purchased or otherwise obtained by such person outside that State:
Provided,
That the provisions of this section:
Generally, a person may only acquire a firearm within the person’s own state. Exceptions include the acquisition pursuant to a lawful bequest, or an over-the-counter acquisition of a rifle or shotgun from a licensee where the transaction is allowed by the purchaser’s state of residence and the licensee’s state of business. A person may borrow or rent a firearm in any state for temporary use for lawful sporting purposes.[18 U.S.C 922(a)(3); 27 CFR 478.29]
Each applicant shall pay a fee for obtaining a firearms license or ammunition license, a separate fee being required for each business or collecting activity at each place of such business or activity, as follows:
No. A separate federal firearms license must be obtained for each location.However, separate facilities solely to store firearms are not required to be covered by a separate license, although the records maintained at the licensed premises must reflect all firearms held in the separate storage facility.[18 U.S.C. 923(a); 27 CFR 478.42 and 478.50]
(1) Any person who intends to engage in business as a firearms or ammunition importer or manufacturer, or firearms dealer, or who has not previously been licensed under the provisions of this part to so engage in business, or who has not timely submitted an application for renewal of the previous license issued under this part, must file an application for license, ATF Form 7 (Firearms), in duplicate, with ATF in accordance with the instructions on the form. The application must:
Yes. A person who timely files an application for renewal of a license may continue operations authorized by the expired license until final action is taken on the application.If a person does not timely file a license renewal application and the license expires, the person must file a new ATF Form 7 (5310.12)/7CR (5310.16) Application for Federal Firearms License, as required by 27 CFR 478.44.[27 CFR 478.45]
(a)
General.
Every person who engages in the business of importing, manufacturing, or dealing in (including pawnbrokers) firearms in the United States shall pay a special (occupational) tax at a rate specified by § 479.32. The tax shall be paid on or before the date of commencing the taxable business, and thereafter every year on or before July 1. Special (occupational) tax shall not be prorated. The tax shall be computed for the entire tax year (July 1 ..
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 NFACLASS OF TAXPAYERANNUAL FEE1 — Importer of Firearms (Including “Any Other Weapon”)$10002 — Manufacturer of Firearms (Including “Any Other Weapon”)$10003 — Dealer of Firearms (Including “Any Other Weapon”)$5001 — Importer of Firearms (Including “Any Other Weapon”) REDUCED*$5002 — Manufacturer of Firearms (Including “Any Other Weapon”) REDUCED*$500* REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000.RegistrationFederal firearms licensees (FFLs) engaging in this business should submit ATF Form 5630.7, Special Tax Registration and Return, prior to July 1 each tax year. As of October 1, 2025, the form can be completed and submitted with taxes paid entirely through the ATF eForms system. Payment of the special (occupational) tax (SOT) can also be made through Pay.gov (see instructions HERE) with the completed form submitted by email or mail.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.ExemptionsA 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) DivisionBureau of Alcohol, Tobacco, Firearms and Explosives244 Needy RoadMartinsburg, WV 25405Phone: (304) 616-4500[26 U.S.C. 5801; 27 CFR 479.31, 479.32, 479.32a and 479.33]
A license or permit issued under this part confers no right or privilege to conduct business or operations, including storage, contrary to State or other law. The holder of a license or permit issued under this part is not, by reason of the rights and privileges granted by that license or permit, immune from punishment for conducting an explosive materials business or operations in violation of the provisions of any State or other law. Similarly, compliance with the provisions of any State or ot..
No. A license or permit confers no right or privilege to conduct business or operations, including storage, contrary to state or other law. All legal requirements must be followed, whether federal, state, or local. [18 U.S.C. 848; 27 CFR 555.62]
(A) Is a foreign law enforcement officer of a friendly foreign government, as determined by the Attorney General in consultation with the Secretary of State, entering the United States on official law enforcement business, and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of this official law enforcement business;
Yes. Federal explosives law prohibits any person from distributing explosive materials to persons under 21 years of age. However, it does not prohibit the delivery to or possession of explosive materials by persons under the age of 21 who are receiving or using the materials on behalf of their employers to whom the materials were lawfully sold.[18 U.S.C. 842(d), (i); 27 CFR 555.11 (definition of "distribute"), 555.26, 555.106(b)(1)]
(2) A licensed importer, licensed manufacturer or a licensed dealer may distribute explosive materials to a holder of a limited permit if such permittee is a resident of the same State in which the licensee's business premises are located, the holder of the limited permit presents in person or by mail ATF Form 5400.4, Limited Permittee Transaction Report (LPTR), and the licensee completes Form 5400.4 in accordance with § 555.126(b). In no event will a licensee distribute explosive materials to a..
A licensee or permittee shall not knowingly distribute any explosive materials to any person who:(a) Is not a licensee or holder of a user permit;(b) Is not a holder of a limited permit who resides in the same state where distribution is made and in which premises of the transferor are located;(c) The licensee has reason to believe that they intend to transport such explosive materials into a state where the purchase, possession or use of explosive materials is prohibited or which does not permit its residents to transport or ship explosive materials into the state or to receive explosive materials in the state; or,(d) Is in any state where the purchase, possession, or use by such person of such explosive materials would be in violation of any state law or any published ordinance applicable at the place of distribution.[18 U.S.C. 842; 27 CFR 555.105, 555.106]
(a) If a licensee or permittee intends to continue the business or operation described on a license or permit issued under this part after the expiration date of the license or permit, he shall, unless otherwise notified in writing by the Chief, Federal Explosives Licensing Center, execute and file prior to the expiration of his license or permit an application for license renewal, ATF F 5400.14 (Part III), or an application for permit renewal, ATF F 5400.15 (Part III), accompanied by the requir..
Yes. You may continue to operate the business pursuant to your current license or permit until the application for renewal is acted upon. [5 U.S.C. 558]
(a) In general. A permit issued under this part does not authorize the permittee to engage in the business of manufacturing, importing, or dealing in explosive materials. Accordingly, if a permittee's operations bring him within the definition of manufacturer, importer, or dealer under this part, he shall qualify for the appropriate license.
Until the compounds are mixed, they are not classified as explosives and, therefore, are not subject to control. However, once mixed, binary explosives are "explosive materials" and are subject to all applicable federal requirements.A person who mixes or combines compounds of binary explosives for the purpose of sale or distribution or for the person’s own business use is a "manufacturer" of explosive materials and must be licensed as a manufacturer under the law.[18 U.S.C. 841(h); 27 CFR 555.11: definition of "manufacturer"]
A licensed importer, licensed manufacturer, or licensed dealer selling or otherwise disposing of firearms, and a licensed collector selling or otherwise disposing of curios or relics, to another licensee shall verify the identity and licensed status of the transferee prior to making the transaction. Verification shall be established by the transferee furnishing to the transferor a certified copy of the transferee's license and by such other means as the transferor deems necessary: Provided, That..
(i) A licensed importer, licensed manufacturer or licensed dealer selling or otherwise distributing explosive materials (or a holder of a user permit disposing of surplus stock to a licensee; a holder of a user permit; or a holder of a limited permit who is within the same State as the distributor) who has the certified information required by this section may sell or distribute explosive materials to a licensee or permittee for not more than 45 days following the expiration date of the distribu..
No, however the driver is required to furnish the seller with an identification document as defined in 27 CFR Part 555.11. [27 CFR 555.103(b), 555.105(b)]
Any appropriate ATF officer may enter the business premises of any distributor of cigarettes to inspect the records required by §§ 646.146 through 646.147 or to inspect any cigarettes stored on the premises—
If more than one business taxable under 26 U.S.C. 5801, is carried on at the same location during a taxable year, the special (occupational) tax imposed on each such business must be paid. This section does not require a qualified manufacturer or importer to qualify as a dealer if such manufacturer or importer also engages in business on his qualified premises as a dealer. However, a qualified manufacturer who engages in business as an importer must also qualify as an importer. Further, a qualif..
Where an explosive materials business or operations is discontinued and succeeded by a new licensee or new permittee, the records prescribed by this subpart shall appropriately reflect such facts and shall be delivered to the successor. Where discontinuance of the business or operations is absolute, the records required by this subpart must be delivered within 30 days following the business or operations discontinuance to any ATF office located in the region in which the business was located, or..
Where a firearm or ammunition business is either discontinued or succeeded by a new owner, the owner of the business discontinued or succeeded shall within 30 days thereof furnish to the Chief, Federal Firearms Licensing Center notification of the discontinuance or succession. (See also § 478.127.)
A person shall pay the special (occupational) tax for each location where he engages in any business taxable under 26 U.S.C. 5801. However, a person paying a special (occupational) tax covering his principal place of business may utilize other locations solely for storage of firearms without incurring special (occupational) tax liability at such locations. A manufacturer, upon the single payment of the appropriate special (occupational) tax, may sell firearms, if such firearms are of his own man..
Where an explosive materials business or operations is either discontinued or succeeded by a new owner, the owner of the business or operations discontinued or succeeded shall, within 30 days, furnish notification of the discontinuance or succession and submit his license or permit and any copies furnished with the license or permit to the Chief, Federal Explosives Licensing Center. (See also § 555.128.)
Any person engaging in the business of importing, manufacturing, or dealing in explosive materials without a license issued under the Act, shall be fined not more than $10,000 or imprisoned not more than 10 years, or both.
A licensee or permittee who furnishes his license or permit to the Chief, Federal Explosives Licensing Center, for correction, amendment, or endorsement, as provided in this subpart, may continue his business or operations while awaiting its return.
A licensee who furnishes his license to the Chief, Federal Firearms Licensing Center for correction or endorsement in compliance with the provisions contained in this subpart may continue his operations while awaiting its return.
A licensee continuing to conduct business at the location shown on his license is not required to obtain a new license by reason of a mere change in trade name under which he conducts his business:
Provided,
That such licensee furnishes his license for endorsement of such change to the Chief, Federal Firearms Licensing Center within 30 days from the date the licensee begins his business under the new trade name.
No person shall steal or unlawfully take or carry away from the person or the premises of a person who is licensed to engage in the business of importing, manufacturing, or dealing in firearms, any firearm in the licensee's business inventory that has been shipped or transported in interstate or foreign commerce.
(1) Be identified on the Form 1 by the name and exact location of the place of business, including the name and number of the building and street, and the name of the county in which the business is located or, in the case of a trust, the primary location at which the firearm will be maintained. In the case of two or more locations, the address shown shall be the principal place of business (or principal office, in the case of a corporation) or, in the case of a trust, the primary location at wh..
(1) Be identified on the Form 4 by the name and exact location of the place of business, including the name and number of the building and street, and the name of the county in which the business is located or, in the case of a trust, the primary location at which the firearm will be maintained. In the case of two or more locations, the address shown shall be the principal place of business (or principal office, in the case of a corporation) or, in the case of a trust, the primary location at wh..
(f)
Discontinuance of business.
Since section 922(o), Title 18, U.S.C., makes it unlawful to transfer or possess a machine gun except as provided in the law, any qualified manufacturer, importer, or dealer intending to discontinue business shall, prior to going out of business, transfer in compliance with the provisions of this part any machine gun manufactured or imported after May 19, 1986, to a Federal, State or local governmental entity, qual..
Any ATF officer or employee of the Bureau of Alcohol, Tobacco, Firearms, and Explosives duly authorized to perform any function relating to the administration or enforcement of this part may enter during business hours the premises (including places of storage) of any importer or manufacturer of or dealer in firearms, to examine any books, papers, or records required to be kept pursuant to this part, and any firearms kept by such importer, manufacturer or dealer on such premises, and may require..
(a) Certain persons other than the licensee or permittee may secure the right to carry on the same explosive materials business or operations at the same business premises for the remainder of the term of license or permit. These persons are:
Business premises. When used with respect to a distributor, the property on which the cigarettes are kept or stored. The business premises includes the property where the records of a distributor are kept.
A copy of the record shall be available for inspection or copying by the parties to the proceedings during business hours at the office of the administrative law judge or the Director of Industry Operations or, pending administrative review, at the Office of the Director.
(a) Except as provided in paragraph (b), any ATF officer, when there is reasonable cause to believe a violation of the Act has occurred and that evidence of the violation may be found on the premises of any licensed manufacturer, licensed importer, licensed dealer, or licensed collector, may, upon demonstrating such cause before a Federal magistrate and obtaining from the magistrate a warrant authorizing entry, enter during business hours (or, in the case of a licensed collector, the hours of op..
No nonlicensee shall transfer, sell, trade, give, transport, or deliver any firearm to any other nonlicensee, who the transferor knows or has reasonable cause to believe does not reside in (or if the person is a corporation or other business entity, does not maintain a place of business in) the State in which the transferor resides:
Provided,
That the provisions of this section:
Where, under the laws of the particular State, the partnership is not terminated on death or insolvency of a partner, but continues until the winding up of the partnership affairs is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, such surviving partner may continue to operate the business under the license of the partnership. If such surviving partner acquires the business on comp..
A license issued under this part confers no right or privilege to conduct business or activity contrary to State or other law. The holder of such a license is not by reason of the rights and privileges granted by that license immune from punishment for operating a firearm or ammunition business or activity in violation of the provisions of any State or other law. Similarly, compliance with the provisions of any State or other law affords no immunity under Federal law or regulations.
(b) Any person who applies to be a licensed firearms importer or a licensed manufacturer and will be engaged in business on the licensed premises as a dealer in the same type of firearms authorized by the license to be imported or manufactured must make the certification required under paragraph (a) of this section.
(d) Except as provided in paragraph (f) of this section, each licensed importer, manufacturer, or dealer who delivers a handgun to a nonlicensee shall display at its licensed premises (including temporary business locations at gun shows) a sign as described in paragraph (e) of this section. The sign shall be displayed where customers can readily see it. Licensed importers, manufacturers, and dealers will be provided with such signs by ATF. Replacement signs may be requested from the ATF Distribu..
Any person succeeding to and carrying on a business for which special (occupational) tax has been paid without registering such change within 30 days thereafter, and any taxpayer removing his business with respect to which special (occupational) tax has been paid to a place other than that for which tax was paid without obtaining approval therefor (see § 479.46), will incur liability to an additional payment of the tax, addition to tax and interest, as provided in sections 5801, 6651, and 6601, ..
(a) Any person required to pay special (occupational) tax under this part shall be relieved from payment of that tax if he establishes to the satisfaction of the Director that his business is conducted exclusively with, or on behalf of, the United States or any department, independent establishment, or agency thereof. The Director may relieve any person manufacturing firearms for or on behalf of the United States from compliance with any provision of this part in the conduct of the business with..
A receiver or referee in bankruptcy may continue the business under the stamp issued to the taxpayer at the place and for the period for which the tax was paid. An assignee for the benefit of creditors may continue business under his assignor's special tax stamp without incurring additional special (occupational) tax liability. In such cases, the change shall be registered with ATF in a manner similar to that required by § 479.42.
Any person who engages in a business taxable under 26 U.S.C. 5801, without timely payment of the tax imposed with respect to such business (see § 479.34) shall be liable for such tax, plus the interest and penalties thereon (see 26 U.S.C. 6601 and 6651). In addition, such person may be liable for criminal penalties under 26 U.S.C. 5871.
(A) Is a foreign law enforcement officer of a friendly foreign government, as determined by the Attorney General in consultation with the Secretary of State, entering the United States on official law enforcement business, and the shipping, transporting, possession, or receipt of explosive materials is in furtherance of this official law enforcement business;
(a) During the term of a license or permit, a licensee or permittee may move his business or operations to a new address at which he intends to regularly carry on his business or operations, without procuring a new license or permit. However, in every case, the licensee or permittee shall—
A licensee or permittee continuing to conduct business or operations at the location shown on his license or permit is not required to obtain a new license or permit by reason of a mere change in trade name under which he conducts his business or operations. However, the licensee or permittee shall furnish his license or permit and any copies furnished with the license or permit for endorsement of the change to the Chief, Federal Explosives Licensing Center, within 30 days from the date the lice..
Licenses and permits issued under this part are not transferable to another person. In the event of the lease, sale, or other transfer of the business or operations covered by the license or permit, the successor must obtain the license or permit required by this part before commencing business or operations. However, for rules on right of succession, see § 555.59.
(4) For the purposes of this section, notification of the Director, Industry Operations may be by telephone or in writing. However, if notification of the Director, Industry Operations is in writing it must be at least three business days in advance of making changes in construction to an existing magazine or constructing a new magazine, and at least five business days in advance of using any reconstructed magazine or added magazine for the storage of explosives.
A license or user permit issued under this part, or a copy of a license or user permit, will be posted and available for inspection on the business premises at each place where explosive materials are manufactured, imported, or distributed.
(a) General. Each distributor of cigarettes shall retain the records required by §§ 646.146 and 646.147 for three years following the close of the year in which the records are made. The distributor shall keep the required records on his business premises.
(a) All of those items on the U.S. Munitions Import List (see § 447.21) which are “firearms” or “ammunition” as defined in 18 U.S.C. 921(a) are subject to the interstate and foreign commerce controls contained in Chapter 44 of Title 18 U.S.C. and 27 CFR Part 478 and if they are “firearms” within the definition set out in 26 U.S.C. 5845(a) are also subject to the provisions of 27 CFR Part 479. Any person engaged in the business of importing firearms or ammunition as defined in 18 U.S.C. 921(a) mu..
Persons engaged in the business, in the United States, of importing articles enumerated on the U.S. Munitions Import List must register by making an application on ATF Form 4587.
(a) Registrants under this part engaged in the business of importing articles subject to controls under 27 CFR Parts 478 and 479 shall maintain records in accordance with the applicable provisions of those parts.
(i)
Serial number, name, place of business.
By engraving, casting, stamping (impressing), or otherwise conspicuously placing or causing to be engraved, cast, stamped (impressed) or otherwise placed on the frame or receiver thereof, an individual serial number, in a manner not susceptible of being readily obliterated, altered, or removed. The serial number must not duplicate any serial number placed by the licensee on any other firearm. The frame or re..
(a) Certain persons other than the licensee may secure the right to carry on the same firearms or ammunition business at the same address shown on, and for the remainder of the term of, a current license. Such persons are:
If a licensee intends to continue the business or activity described on a license issued under this part during any portion of the ensuing year, the licensee shall, unless otherwise notified in writing by the Chief, Federal Firearms Licensing Center, execute and file with ATF prior to the expiration of the license an application for a license renewal, ATF Form 8 Part II, in accordance with the instructions on the form, and the required fee. If the applicant is an alien who has been admitted to t..
(c) This section shall not be construed as requiring licensees to obtain authorization to transport destructive devices, machine guns, short-barreled shotguns, and short-barreled rifles in interstate or foreign commerce:
Provided,
That in the case of a licensed importer, licensed manufacturer, or licensed dealer, such a licensee is qualified under the National Firearms Act (see also Part 479 of this chapter) and this part to engage in the business with r..
The provisions in this part are in addition to, and are not in lieu of, any other provision of law, or regulations, respecting commerce in firearms or ammunition. For regulations applicable to traffic in machine guns, destructive devices, and certain other firearms, see Part 479 of this chapter. For statutes applicable to the registration and licensing of persons engaged in the business of manufacturing, importing or exporting arms, ammunition, or implements of war, see section 38 of the Arms Ex..
(b) A club, association, or similar organization temporarily furnishing firearms (whether by loan, rental, or otherwise) to participants in a skeet, trap, target, or similar shooting activity for use at the time and place such activity is held does not, unattended by other circumstances, cause such club, association, or similar organization to be engaged in the business of a dealer in firearms or as engaging in firearms transactions. Therefore, licensing and recordkeeping requirements contained ..
(5) Foreign law enforcement officers of friendly foreign governments entering the United States on official law enforcement business, and such firearms and unexpended ammunition are taken back out of the territorial limits of the United States by such foreign law enforcement officers when they leave the United States.
The license entitles the person to whom issued to engage in the business or activity specified on the license, within the limitations of the Act and the regulations contained in this part, for a three year period, unless terminated sooner.
(1)
Serial number, name, place of business.
By engraving, casting, stamping (impressing), or otherwise conspicuously placing or causing to be engraved, cast, stamped (impressed) or otherwise placed on the frame or receiver thereof, an individual serial number, in a manner not susceptible of being readily obliterated, altered, or removed. The serial number must not duplicate any serial number placed by you on any other firearm. The frame or receiver mu..
When one or more members withdraw from a partnership or an unincorporated association, the remaining member, or members, may, without incurring additional special (occupational) tax liability, carry on the same business at the same location for the balance of the taxable period for which special (occupational) tax was paid, provided any such change shall be registered in the same manner as required by § 479.42. Where new member(s) are taken into a partnership or an unincorporated association, th..
Dealer.
Any person, not a manufacturer or importer, engaged in the business of selling, renting, leasing, or loaning firearms and shall include pawnbrokers who accept firearms as collateral for loans.
Whenever during the taxable year a taxpayer intends to remove his business to a location other than specified in his last special (occupational) tax return (see § 479.34), he shall file with ATF (a) a return, Form 5630.7, bearing the notation “Removal Registry,” and showing the new address intended to be used, (b) his current special tax stamp, and (c) a letter application requesting the amendment of his registration. The Chief, National Firearms Act Branch, upon approval of the application, sha..
Whenever any person who has paid special (occupational) tax dies, the surviving spouse or child, or executors or administrators, or other legal representatives, may carry on this business for the remainder of the term for which tax has been paid and at the place (or places) for which the tax was paid, without any additional payment, subject to the following conditions. If the surviving spouse or child, or executor or administrator, or other legal representative of the deceased taxpayer continues..
For the purposes of this part, each manufacturer, importer, and dealer in firearms shall keep and maintain such records regarding the manufacture, importation, acquisition (whether by making, transfer, or otherwise), receipt, and disposition of firearms as are prescribed, and in the manner and place required, by part 478 of this chapter. In addition, each manufacturer, importer, and dealer shall maintain, in chronological order, at his place of business a separate record consisting of the docume..
(a) Persons engaged in the business of importing firearms are required by the Arms Export Control Act (22 U.S.C. 2778) to register with the Director. (See Part 447 of this chapter.)
For provisions relating to the registration and licensing of persons engaged in the business of manufacturing, importing or exporting arms, ammunition, or implements of war, see the Arms Export Control Act (22 U.S.C. 2778), and the regulations issued pursuant thereto. (See also Part 447 of this chapter.)
(b)
Application for employer identification number.
Each taxpayer who files a special tax return, who has not already been assigned an employer identification number, shall file IRS Form SS-4 to apply for one. The taxpayer shall apply for and be assigned only one employer identification number, regardless of the number of places of business for which the taxpayer is required to file a special tax return. The employer identification number shall be applie..
A single sale, unattended by circumstances showing the one making the sale to be engaged in business, does not create special (occupational) tax liability.
Additional special (occupational) tax is not required by reason of a mere change of name or increase in the capital stock of a corporation if the laws of the State of incorporation provide for such change or increase without the formation of a new corporation. A stockholder in a corporation who after its dissolution continues the business, incurs new special (occupational) tax liability.
Whenever during the taxable year a taxpayer intends to change the name of his business, he shall file with ATF (a) a return, Form 5630.7, bearing the notation “Amended,” and showing the trade name intended to be used, (b) his current special tax stamp, and (c) a letter application requesting the amendment of his registration. The Chief, National Firearms Act Branch, upon approval of the application, shall return the special tax stamp, amended to show the new trade name. Firearms operations shall..
Special tax stamps are merely receipts for the tax. Payment of tax under Federal law confers no privilege
to act contrary to State law. One to whom a special tax stamp has been issued may still be punishable under a State law prohibiting or controlling the manufacture, possession or transfer of firearms. On the other hand, compliance with State law confers no immunity under Federal law. Persons who engage in the business of importing, manufacturi..
A manufacturer qualified under this part to engage in such business may make firearms without payment of the making tax. However, such manufacturer shall report and register each firearm made in the manner prescribed by this part.
(a) A firearm registered to a person qualified under this part to engage in business as an importer, manufacturer, or dealer may be transferred by that person without payment of the transfer tax to any other person qualified under this part to manufacture, import, or deal in firearms.
Where, under the laws of the particular State, the partnership is not terminated on death or insolvency of a partner, but continues until the winding up of the partnership affairs is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, the surviving partner may continue to conduct the business or operations under the license or permit of the partnership. If the surviving partner acquire..
An applicant, licensee, or permittee may, within 60 days after receipt of the decision of the administrative law judge or the final order of the Director, Industry Operations or the Director, file a petition for a judicial review of the decision, with the U.S. Court of Appeals for the district in which he resides or has his principal place of business. The Director, upon notification that a petition has been filed, shall have prepared a complete transcript of the record of the proceedings. The D..
(1) License. Any person who intends to engage in the business as an importer of, manufacturer of, or dealer in explosive materials, or who has not timely submitted an application for renewal of a previous license issued under this part, must file an application for License, Explosives, ATF F 5400.13, with ATF in accordance with the instructions on the form. ATF Form 5400.13 may be obtained by contacting any ATF office. The application must:
The provisions in this part are in addition to, and are not in lieu of, any other provision of law, or regulations, respecting commerce in explosive materials. For regulations applicable to commerce in firearms and ammunition, see Part 478 of this chapter. For regulations applicable to traffic in machine guns, destructive devices, and certain other firearms, see Part 479 of this chapter. For statutes applicable to the registration and licensing of persons engaged in the business of manufacturing..
(b) Make a reproduction of his license or permit, enter on the reproduction the statement: “I certify that this is a true copy of a (insert the word license or permit) issued to me to engage in the specified business or operations”, and sign his name next to the statement; or
(1) For each disposition of more than 60,000 cigarettes to an exempted person; or for each disposition of more than 60,000 cigarettes to a person who is not an exempted person and which is delivered by the distributor to the recipient's place of business, the distributor shall show on dated records—
License. Subject to applicable law, entitles the licensee to transport, ship, and receive explosive materials in interstate or foreign commerce, and to engage in the business specified by the license, at the location described on the license.
All orders, notices, motions, and other formal documents required to be served under the regulations in this part may be served by mailing a signed, original copy thereof to the designated representative of the applicant, licensee, or permittee by certified mail, with request for return receipt card, at the representative's business address, by personal service, or as otherwise agreed to by the parties. If the applicant, licensee, or permittee has not yet designated a representative, all orders,..
(a) If an applicant, licensee, or permittee files an appeal in the United States Court of Appeals for the circuit in which he resides or has his principle place of business, within 60 days after the receipt of the Director's decision, the Director, upon notification that an appeal has been taken, shall prepare the record for submission to the court in accordance with applicable court rules.
In any case where denial, suspension, or revocation proceedings are pending before the Bureau of Alcohol, Tobacco, Firearms, and Explosives, or notice of denial, suspension, or revocation has been served on the licensee and he has filed timely request for a hearing, the license in the possession of the licensee shall remain in effect even though such license has expired, or the suspension or revocation date specified in the notice of revocation on Form 4500 served on the licensee has passed:
..
(a)
General.
Effective January 1, 1988, 26 U.S.C. 5801(b) provides for a reduced rate of special tax with respect to any importer or manufacturer whose gross receipts (for the most recent taxable year ending before the first day of the taxable period to which the special tax imposed by § 479.32 relates) are less than $500,000. The rate of tax for such an importer or manufacturer is $500 per year or fraction thereof. The “taxable year” to be used for dete..
(c)
Notification of chief law enforcement officer.
Prior to the submission of the application to the Director, all transferees and responsible persons shall forward a completed copy of Form 4 or a completed copy of Form 5320.23, respectively, to the chief law enforcement officer of the locality in which the transferee or responsible person is located. The chief law enforcement officer is the local chief of police, county sheriff, head of the Stat..
Each manufacturer qualified under this part shall file with the Director an accurate notice on Form 2 (Firearms), Notice of Firearms Manufactured or Imported, executed under the penalties of perjury, to show his manufacture of firearms. The notice shall set forth the name and address of the manufacturer, identify his special (occupational) tax stamp and Federal firearms license, and show the date of manufacture, the type, model, length of barrel, overall length, caliber, gauge or size, serial nu..
(ii) If the Director determines that the responsible person or employee is one of the persons described in any paragraph of section 842(i) of the Act (see § 555.26), ATF will notify the employer in writing or electronically of the determination and issue to the responsible person or the employee, as the case may be, a document that confirms the determination; explains the grounds for the determination; provides information on how the disability may be relieved; and explains how the determination..
The licensee or permittee may waive the hearing before the administrative law judge and stipulate that the matter will be adjudicated by the Director of Industry Operations based upon written submissions. Written submissions may include stipulations of law or facts, proposed findings of fact and conclusions of law, briefs, or any other documentary material. The pleadings, together with the written submissions of both the licensee or permittee and the attorney for the Government, shall constitute..
In hearings under this subpart, administrative law judges must apply all governing agency rulings and governing agency precedent. They shall be responsible for the conduct of hearings and shall render their decisions as soon as is reasonably possible after the hearing is closed. Administrative law judges shall also be responsible for the preparation, certification, and forwarding of the complete record of proceedings and the administrative work relating thereto and, by arrangement with Directors..
(a) Each importer shall file with the Director an accurate notice on Form 2 (Firearms), Notice of Firearms Manufactured or Imported, executed under the penalties of perjury, showing the importation of a firearm. The notice shall set forth the name and address of the importer, identify the importer's special (occupational) tax stamp and Federal firearms license, and show the import permit number, the date of release from Customs custody, the type, model, length of barrel, overall length, caliber,..