Firearms Publications Library
ATF occasionally issues publications to inform the industries it regulates and the general public about the laws and regulations administered and enforced by ATF. These include guidebooks, newsletters, brochures, studies, and reports.
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| Firearms | |
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| Firearms | |
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| Firearms | |
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| Firearms | |
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A dealer who engages in the business of assembling firearms from component parts for purposes of sale or distribution in interstate or foreign commerce must be licensed as a manufacturer of firearms, pursuant to provisions of the Federal Firearms Act. The manufacturer’s excise tax is imposed under the Internal Revenue Code of 1934 on the sale of firearms so produced. | Firearms |
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Any person engaged in the business of selling firearms or pistol or revolver ammunition which are received in interstate commerce, either directly or indirectly, must obtain a Federal Firearms license. | Firearms |
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A licensed manufacturer who also paid special (occupational) tax under the National Firearms Act may reactivate an unserviceable firearm for the purpose of sale or other disposition without incurring firearms “making” tax liability. | Firearms |
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Transfer tax liability is not incurred where a shotgun or rifle coming within the purview of the National Firearms Act(NFA) is returned to the manufacturer for conversion into a weapon not coming within the provisions of the NFA. | Firearms |
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| Firearms | |
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| Firearms |