Publications

The purpose of this industry circular is to advise firearms and ammunition excise taxpayers that effective Jan. 24, 2003, a new Treasury agency, the Alcohol and Tobacco Tax and Trade Bureau, will be responsible for administering the firearms and ammunition excise tax laws and regulations currently administered by ATF.

Published/Revised: May 5, 2021

In accordance with 27 CFR 178.92 and 27 CFR 179.102, identification of firearms, armor piercing ammunition, and large capacity ammunition feeding devices, the terms "conspicuously" and "legibly" as used therein mean, respectively, that the markings are wholly unobstructed from plain view and that the markings contain exclusively Roman letters and Arabic numerals.

Published/Revised: November 5, 2002

An ATF-approved method of destruction for the Browning M1919 type machinegun will result in the severed portions of the receiver being importable for unrestricted commercial sale.

Published/Revised: January 24, 2003

An ATF-approved method of destruction for the FN FAL type machinegun will result in the severed portions of the receiver being importable for unrestricted commercial sale.

Published/Revised: January 24, 2003

Distributors distributing explosive materials via common or contract carrier to limited permittees may verify receipt of the materials by telephone, facsimile, email, or other means within three business days of shipment. ATF Form 5400.4 notation requirements.

Published/Revised: May 23, 2003

An ATF-approved method of destruction for the Sten type machinegun will result in the severed portions of the receiver being importable for unrestricted commercial sale.

Published/Revised: January 24, 2003

Certain integral devices intended to diminish the report of paintball guns are not “firearm silencers” or “firearm mufflers” under the Gun Control Act of 1968 or the National Firearms Act.

Published/Revised: October 12, 2005

Applications to transfer two (2) machineguns of a particular model to a federal firearms licensee as sales samples will be approved if documentation shows necessity for demonstration to government agencies.

Published/Revised: September 6, 2002

Licensees may accept a combination of valid government-issued documents to satisfy the identification document requirements of the Brady Act under certain conditions. An active-duty member of the Armed Forces is a resident of the State in which his or her permanent duty station is located and may satisfy the identification document requirement by presenting his or her military identification card along with official orders showing the permanent duty station as within the State where the licensed premises are located.

Published/Revised: December 31, 2002

ATF will approve variances to store explosives in a residence or dwelling only upon certain conditions including, but not limited to, receipt of a certification of compliance with state and local law, and documentation that local fire safety officials have received a copy of the certification.

Published/Revised: August 23, 2002

ATF requires approval of variances for indoor storage of explosives in business premises directly adjacent to a residence or dwelling.

Published/Revised: August 23, 2002

ATF provides guidance on three different private roads and whether they are "highways" as defined in 27 CFR 555.11.

Published/Revised: June 5, 2004

ATF provides guidance on three different private roads and whether they are "highways" as defined in 27 CFR 555.11.

Published/Revised: September 8, 2005

ATF provides guidance on two situations involving structures and whether they are "inhabited buildings" as defined in 27 CFR Part 555.

Published/Revised: November 25, 2005

ATF authorizes alternate storage of containers of explosive materials in magazines so that marks are not visible, provided all of the requirements stated in this ruling are met.

Published/Revised: June 24, 2010

Under specified conditions, blasting agents may be stored in mobile type 5 magazines (bulk trucks) without meeting 27 CFR 555.211 immobilization requirements.

Published/Revised: January 26, 2007

The NFA and GCA definition of machinegun includes a part or parts designed and intended for use in converting a weapon into a machinegun. This language includes a device that, when activated by a single pull of the trigger, initiates an automatic firing cycle that continues until the finger is released or the ammunition supply is exhausted.

Published/Revised: December 13, 2006

Requirements for temporary assignment of a firearm by an FFL to its unlicensed employees for bona fide business purposes, where the actual custody of the firearm is transferred for a limited period of time, and where title and control of the firearm remain with the FFL; and by an FFL to its unlicensed agents, contractors, volunteers, or any other person who is not an employee of the FFL, even for bona fide business purposes. Supersedes Revenue Ruling 69-248 and modifies ATF Ruling 73-19. Industry Circular 72-23 is no longer in effect.

Published/Revised: May 20, 2010

Licensing requirements under the GCA for any person who installs “drop in” replacement parts in or on existing, fully assembled firearms. A “drop in” replacement part is one that can be installed in or on an existing, fully assembled firearm without drilling, cutting, or machining. A replacement part, whether factory original or otherwise, has the same design, function, substantially the same dimensions, and does not otherwise affect the manner in which the weapon expels a projectile by the action of an explosive.

Published/Revised: January 12, 2009

The 7.62mm Aircraft Machine Gun, identified in the U.S. military inventory as the "M-134" (Army), "GAU-2B/A" (Air Force), and "GAU-17/A" (Navy), is a machinegun as defined by 26 U.S.C. 5845(b). Rev. Rul. 55-528 modified.

Published/Revised: August 4, 2004

The USAS-12 shotgun has a bore of more than one-half inch in diameter and is not generally recognized as particularly suitable for sporting purposes. Therefore, it is classified as a destructive device for purposes of the National Firearms Act, 26 U.S.C. Chapter 53.

Published/Revised: January 1, 1993

A National Firearms Act (NFA) firearm may not be imported for use as a sample for sales to law enforcement agencies if the firearm is a curio or relic unless it is established that the firearm is particularly suitable for use as a law enforcement weapon.

Published/Revised: January 1, 1985

The right side-plate of a Vickers/Maxim-type firearm, manufactured with its camming lobe affixed in the proper location, and without an ATF approved block that prevents installation of machinegun fire control components, is a machinegun receiver, and therefore, a machinegun as defined by the GCA and NFA. Provided it has not been disassembled into its component parts, a complete Vickers/Maxim-type machinegun that is currently registered in the National Firearms Registration and Transfer Record with its serial number located on a component part of the receiver box other than the right side-plate has been lawfully registered under the NFA and may be lawfully possessed by the registrant under 18 U.S.C. 922(o).

Published/Revised: September 28, 2010

The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) is committed to keeping industry members informed of important trends and regulatory developments. In furtherance of this commitment, we have prepared this open letter which briefly addresses burglaries at licensed premises in the greater Houston, Texas, area and offers basic, preventive, methods for combating thefts. 

Published/Revised: May 11, 2015

The renewal returns for Tax Year 2010 will be mailed by the end of May 2009 to any person who paid the special (occupational) tax (SOT) for Tax Year 2009 to import, manufacture, or deal in National Firearms Act (NFA) firearms.

Published/Revised: May 22, 2015