National Firearms Act (NFA)

Answers to some common questions related to what is the Nation Firearms Act (NFA) including the definition, clarification and application of the Act, as well as which form(s) to use in order to apply for a tax stamp.

Which firearms are regulated under the NFA?

What is the tax on the transfer of an NFA firearm?

May a private citizen register a firearm not previously registered in the National Firearms Registration and Transfer Record?

Are there any exemptions from the making or transfer tax provisions of the NFA?

Does a licensee that engages in both manufacturing and importing need to pay a separate special (occupational) tax for each activity?

Are parts or kits which would convert a firearm into a machinegun subject to registration?

Who may qualify as a certifying official on an ATF Form 1 or ATF Form 4 for the making or transfer of an NFA firearm?

Does the possessor of an NFA firearm have to show proof of registration?

If I have any further questions as to the classification of a paintball or airgun silencer, who should I contact?

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

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