ATF

Sample Block


Bureau of Alcohol, Tobacco, Firearms and Explosives

May a FFL or an individual legally possess the parts to manufacture an SBR or SBS as long as no firearms are actually assembled?

A FFL (Type-7 or Type-10) who pays the Special Occupational Tax (SOT) may possess parts required to assemble NFA firearms. A non-licensee or FFL who has not paid the SOT is required to register any NFA firearm via an ATF Form 1 (5320.1) prior to acquisition of the parts required to assemble such firearm.