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Bureau of Alcohol, Tobacco, Firearms and Explosives

When must firearms special (occupational) taxes be paid and how much are the taxes?

These taxes must be paid in full on first engaging in business and thereafter on or before the first day of July. The current taxes are set out in the following table.

Special (Occupational) Tax Rates Under The NFA
Class of Taxpayer Annual Fee
1. Importer of Firearms (Including “Any Other Weapon”) $1000.00
2. Manufacturer of Firearms (Including “Any Other Weapon”) $1000.00
3. Dealer of Firearms (Including “Any Other Weapon”) $500.00
1. Importer of Firearms (Including “Any Other Weapon”) REDUCED* $500.00
2. Manufacturer of Firearms (Including “Any Other Weapon”) REDUCED* $500.00

REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000