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Bureau of Alcohol, Tobacco, Firearms and Explosives

Which agency collects the special (occupational) tax from persons who wish to import, manufacture or deal in National Firearms Act (NFA) firearms?

ATF collects this special tax. ATF, specifically the NFA Branch, assumed the responsibility for the collection of the special tax imposed on NFA importers, manufacturers, and dealers during Tax Year 2005. Questions should be directed to the NFA Branch, 244 Needy Road, Suite 1250, Martinsburg, West Virginia 25405 or by telephone at (304) 616-4500. The Tax and Trade Bureau of the Department of Treasury remains responsible for administrating the collection of special tax relating to the alcohol industry.