Questions and Answers

An unlicensed person who is not prohibited from receiving or possessing firearms may purchase a firearm from an out-of-state source, provided the transfer takes place through a federal firearms licensee in their state of residence.

[18 U.S.C 922(a)(3) and 922(b)(3); 27 CFR 478.29]

Generally, a person may only acquire a firearm within the person’s own state. Exceptions include the acquisition pursuant to a lawful bequest, or an over-the-counter acquisition of a rifle or shotgun from a licensee where the transaction is allowed by the purchaser’s state of residence and the licensee’s state of business. A person may borrow or rent a firearm in any state for temporary use for lawful sporting purposes.

[18 U.S.C 922(a)(3); 27 CFR 478.29]

No. Curios or relics are still firearms subject to the provisions of the GCA; however, curio or relic firearms may be transferred in interstate commerce to licensed collectors or other licensees.

[18. U.S.C. 921(a)(3) and (13) and 923(b); 27 CFR 478.11]

No. Although generally the Gun Control Act (GCA) prohibits the receipt and possession of firearms and ammunition by persons subject to disqualifying restraining orders, the GCA does not prohibit a law enforcement officer subject to a restraining order from receiving or possessing firearms or ammunition for use in performing official duties. Possession of the firearm for official purposes while off duty would be lawful if such possession is required or authorized by law or by official departmental policy. An officer subject to a disabling restraining order would violate the law if the officer received or possessed a firearm or ammunition for other than official use.

[18 U.S.C. 921(a)(32), 922(g)(8) and 925(a)(1); 27 CFR 478.11, 478.32 and 478.141]

A nonlicensee may ship a firearm by a common or contract carrier to a resident of his or her or her own state or to a licensee in any state. A common or contract carrier must be used to ship a handgun.

In addition, federal law requires that the carrier be notified that the shipment contains a firearm or ammunition, prohibits common or contract carriers from requiring or causing any label to be placed on any package indicating that it contains a firearm and requires obtaining written acknowledgement of receipt.

[18 U.S.C. 922(a)(2)(A), 922(a)(5), 922(e) and (f); 27 CFR 478.30 and 478.31]

Yes. However, persons less than 18 years of age may only receive and possess handguns with the written permission of a parent or guardian for limited purposes, e.g., employment, ranching, farming, target practice or hunting.

[18 U.S.C. 922(x)]

Yes. A person who lawfully possesses a firearm may transport or ship the firearm interstate when changing their state of residence. If using a moving company, you must notify the mover that firearms are being transported.

Certain NFA firearms must have prior approval from ATF before such firearms may be moved interstate. You should also check state and local laws where relocating to ensure that movement of firearms into the new state does not violate any state law or local ordinance.

[18 U.S.C. 922(a)(4) and 922(e); 27 CFR 478.28 and 478.31]

An alien legally in the U.S. is not prohibited from purchasing firearms unless the alien is admitted into the U.S. under a nonimmigrant visa and does not meet one of the exceptions as provided in 18 U.S.C. 922(y)(2), such as possession of a valid hunting license or permit.

[18 U.S.C. 922 (d)(5), (g)(5) and (y)(2); 27 CFR 478.11 and 478.32(a)(5) ]

Yes, provided they are not prohibited from possessing or receiving ammunition.

[18 U.S.C. 922(g) and (n)]

A person may transfer a firearm to an unlicensed resident of their state, provided the transferor does not know or have reasonable cause to believe the transferee is prohibited from receiving or possessing firearms under federal law. There may be state laws that regulate intrastate firearm transactions. A person considering transferring a firearm should contact their State Attorney General’s Office to inquire about the laws and possible state or local restrictions.

Generally, for a person to lawfully transfer a firearm to an unlicensed person who resides out of state, the firearm must be shipped to a federal firearms licensee (FFL) within the transferee’s state of residence. The transferee may then receive the firearm from the FFL upon completion of an ATF Form 4473 and a NICS background check.

A person may loan or rent a firearm to a resident of any state for temporary use for lawful sporting purposes, if they do not know or have reasonable cause to believe the person is prohibited from receiving or possessing firearms under federal law. Another exception is provided for transfers of firearms to nonresidents to carry out a lawful bequest or acquisition by intestate succession. This exception would authorize the transfer of a firearm to a nonresident who inherits a firearm under the will of a decedent.

A person may transfer a firearm to a licensee in any state. However, a firearm other than a curio or relic may not be transferred interstate to a licensed collector.

[18 U.S.C 922(a)(5) and 922(d); 27 CFR 478.30, 478.32]

For Gun Control Act (GCA) purposes, a person is a resident of a state in which he or she is present with the intention of making a home in that state. The state of residence for a corporation or other business entity is the state where it maintains a place of business.

A member of the Armed Forces on active duty is a resident of the state in which his or her or her permanent duty station is located. If a member of the Armed Forces maintains a home in one state and the member’s permanent duty station is in a nearby state to which they commute each day, then the member has two states of residence and may purchase a firearm in either the state where the duty station is located or the state where the home is maintained.

[18 U.S.C. 921(b), 922(a)(3), and 922(b)(3); 27 CFR 478.11]

Any person who sells, transfers, or ships for profit cigarettes, electronic nicotine delivery systems or “ENDS” (which refers to vapes and e-cigarettes), or smokeless tobacco in interstate commerce, whereby such cigarettes or smokeless tobacco are shipped into a state, locality or Indian country of an Indian tribe taxing the sale or use of cigarettes or smokeless tobacco must first register with ATF. In addition, any person who advertises or offers cigarettes (including ENDS after March 27, 2021) or smokeless tobacco for such sale, transfer, or shipment, must first register with ATF. See 15 U.S.C. §§ 375 and 376.

There is no deadline. However, one must register with ATF before doing any of the acts described on the “Who is required to register with the ATF under the PACT Act?” Q&A page. As of March 27, 2021, the PACT Act will define cigarettes to include electronic nicotine delivery systems (ENDS).

No. ATF Form 5070.1 is an ATF (federal) form. Individual state and local tax administrators may have their own registration forms, which you will also need to fill out.

Yes. ATF will send a registration confirmation email/letter notification to applicants confirming the receipt of their PACT Act registration packet.

There is no Alcohol and Tobacco Tax and Trade Bureau (TTB) registration regarding 15 U.S.C. § 376(a)(1). A company only has to register with ATF, and with any states or localities that ships (sends) taxable electronic nicotine delivery systems (ENDS), cigarettes or smokeless tobacco.

No. The PACT Act does not address the receipt of products.

A person who does not sell, transfer, or ship for profit cigarettes (which will include electronic nicotine delivery systems or “ENDS” after March 27, 2021) or smokeless tobacco in interstate commerce, such cigarettes or smokeless tobacco are shipped into a state, locality or Indian country of an Indian tribe taxing the sale or use of cigarettes or smokeless tobacco and who does not advertise or offers cigarettes or smokeless tobacco for such sale, transfer or shipment, does not need to register with ATF. Therefore, a retailer who does not do any of these activities, but who only receives shipments from other vendors, does not need to register with ATF.

ATF compliance checks and audits will depend on numerous factors including industry compliance; thus, ATF cannot answer this question at this time. ATF currently conducts periodic PACT Act inspections and issues civil fines for PACT Act violations.

Yes. ATF works closely with industry members to conduct routine checks and audits.

The first PACT Act reports were due on April 10, 2021.

According to 15 U.S.C. § 376(a)(2), all reports are due on the 10th day of each calendar month with the tobacco tax administrator of the state into which shipments are made, a memorandum or a copy of the invoice covering every shipment of cigarettes (includes electronic nicotine delivery systems, a.k.a. ENDS) or smokeless tobacco made during the previous calendar month into the state. Each memorandum or invoice must include the name and address of the person to whom the shipment was made, the brand, the quantity, the name, address, and phone number of the person delivering the shipment to the recipient on behalf of the delivery seller. All invoice and memoranda information relating to specific customers must be organized by city or town and by zip code.
 

The PACT Act not only applies to shipments in interstate commerce (see 15 U.S.C. § 376), but also to all delivery sales (see 15 U.S.C. § 376a).

The term “delivery sale” means any sale of cigarettes (including electronic nicotine delivery systems, a.k.a. ENDS) or smokeless tobacco to a consumer if:

• the consumer submits the order for the sale by means of a telephone or other method of voice transmission, the mails, or the internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or
• the cigarettes or smokeless tobacco are delivered to the buyer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the buyer when the buyer obtains possession of the cigarettes or smokeless tobacco.

See 15 U.S.C. § 375.

Delivery sales are subject to legal requirements relating to:

1. shipping;
2. recordkeeping requirements;
3. all state, local, tribal, and other laws generally applicable to the sale as if the delivery sales occurred entirely within that specific state and place, including laws imposing—
   • (A) excise taxes;
   • (B) licensing and tax-stamping requirements;
   • (C) restrictions on sales to minors; and
   • (D) other payment obligations or legal requirements relating to the sale, distribution, or delivery of cigarettes or smokeless tobacco; and
4. the tax collection requirements set forth in subsection (D).

See 15 U.S.C. § 376a.

No. Monthly reports for electronic nicotine delivery systems (ENDS) only need to be filed in states, localities and Indian territories that tax the sale or use of ENDS, not with ATF.

Whether the USPS, a third-party common carrier, or your own delivery service is used, any person who sells, transfers or ships electronic nicotine delivery systems (ENDS) for profit in interstate commerce into a state, locality or Indian country of an Indian tribe taxing the sale or use of ENDS or who advertises or offers ENDS for such sale, transfer, or shipment, must register with ATF and file reports with the states, localities and Indian countries where the ENDS are being sold, transferred or shipped. See 15 U.S.C. §§ 375 and 376.

Additionally, an online sale of ENDS to a consumer who is not physically present is a delivery sale.

The term “delivery sale” means any sale of cigarettes (including ENDS) or smokeless tobacco to a consumer if:

• the consumer submits the order for the sale by means of a telephone or other method of voice transmission, emails, traditional mail, the internet or other online service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or
• the cigarettes or smokeless tobacco are delivered to the buyer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the buyer when the buyer obtains possession of the cigarettes or smokeless tobacco.

See 15 U.S.C. § 375.

Delivery sales are subject to legal requirements relating to:

1. shipping;
2. recordkeeping requirements;
3. all state, local, tribal, and other laws generally applicable to the sale as if the delivery sales occurred entirely within that specific state and place, including laws imposing—
   • (A) excise taxes;
   • (B) licensing and tax-stamping requirements;
   • (C) restrictions on sales to minors; and
   • (D) other payment obligations or legal requirements relating to the sale, distribution, or delivery of cigarettes or smokeless tobacco; and
4. the tax collection requirements set forth in subsection (D).

See 15 U.S.C. § 376a.