Firearms Rulings

Title Description
2004-5 - Minigun Ruling (940.1 KB)
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.
2004-2 - Temporary Importation of Firearms Subject to the NFA (350.21 KB)

Approved alternate method or procedure for importers to use when temporarily importing firearms subject to the NFA, the GCA and the Arms Export Control Act for inspection, testing, calibration, repair, or incorporation into another defense article.

2003-4 - Importation of Sten Type Receivers for Unrestricted Commercial Sale.pdf (187.02 KB)

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.

2003-3 — Importation of Heckler & Koch G3 Type Receivers for Unrestricted Commercial Sale (230.71 KB)

An ATF-approved method of destruction for the Heckler & Koch G3 type machinegun will result in the severed portions of the receiver being importable for unrestricted commercial sale.

2003-2 — Importation of FN FAL Type Receivers for Unrestricted Commercial Sale (181.75 KB)

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.

2003-1 — Importation of Browning M1919 Type Receivers for Unrestricted Commercial Sale (216.82 KB)

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.

2002-6 - Identification of Firearms, Armor Piercing Ammunition, and Large Capacity Ammunition Feeding Devices (67.75 KB)

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.

2002-5 - Transfer and Possession Machineguns (11.23 KB)

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.

2001-5 - Identification of Transferee (17.92 KB)

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.

1997-2 - Semiautomatic Firearms Resembing the Browning 1919A-4 and A-6 Machineguns (15.34 KB)

Whether a 1919 A-4 semiautomatic firearm and 1919 A-6 semiautomatic rifle are "portable" firearms subject to tax when sold by their importer or manufacturer pursuant to 26 U.S.C. § 4181.

1996-2 - Estate Sale Auctioneers and FFL Requirements (31.65 KB)

Auctioneers who regularly conduct consignment-type auctions of firearms, e.g., held every 1-2 months, on behalf of firearms owners where the auctioneer takes possession pursuant to a consignment contract with the owner of the firearms, giving the auctioneer authority to sell the firearms and providing for a commission to be paid upon such sale, are required to obtain a license as a dealer in firearms.

1995-3 - 37/38mm Gas/Flare Guns with Anti-Personnel Ammunition are Defined as NFA Weapons (30.4 KB)

37/38 mm gas/flare guns possessed with cartridges containing wood pellets, rubber pellets or balls, or bean bags are classified as destructive devices for purposes of the Gun Control Act, 18 U.S.C. Chapter 44, and the National Firearms Act, 26 U.S.C. Chapter 53.

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1994-2 - Striker 12 Shotgun Defined as NFA Weapon (34.83 KB)

The Striker-12/Streetsweeper 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.

1994-1 - USAS-12 Shotgun as NFA Weapon (33.47 KB)

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.

1985-10 - Surplus Military Frames or Receivers, Alone, Denied Importation (31.73 KB)

Surplus military firearms frames or receivers alone not specifically classified as curios or relics by ATF will be denied importation.

1985-2 - Importation of NFA Firearms as Sales Samples (28.49 KB)

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.

1983-5 - STEN MK II as NFA Weapon (23.56 KB)
The YAC STEN MK II carbine is a machinegun as defined in the National Firearms Act.
1982-8 - SM10, SM11A Pistols and SAC Carbines as NFA Weapons (27.17 KB)

The SM10 and SM11A1 pistols and SAC carbines are machineguns as defined in the National Firearms Act.

1982-2 - KG-9 Pistol as NFA Weapon (25.1 KB)

The KG-9 pistol is a machinegun as defined in the National Firearms Act.

1981-4 - Auto Sear (12.82 KB)

The AR15 auto sear is a machinegun as defined by 26 U.S.C. 5845(b).

1981-3 - Importation of Firearms Acquired Outside the U.S. by U.S. Citizens (29.08 KB)

Nonresident U.S. citizens returning to the United States and nonresident aliens lawfully immigrating to the United States may obtain a permit to import firearms acquired outside of the United States, provided such firearms may be lawfully imported.

1980-21 - Identification of State of Residency for Out-of-State College Students (22.54 KB)

An out-of-State college student may establish residence in a State by residing and maintaining a home in a college dormitory or in a location off-campus during the school term.

1980-20 - Rifle Bore Tasers as Firearms (23.39 KB)

A hand-held device with a hand grip bent at an angle to the bore and having a rifled bore which is designed to expel, by means of an explosive, two electrical contacts (barbs) connected by two wires to a high voltage source within the device is classified as a firearm. ATF Rul. 76-6 is amplified.

1980-8 - Importation of Surplus Military Firearms for Law Enforcement (24.75 KB)

Applications to import surplus military firearms or nonsporting firearms or ammunition for individual law enforcement officers for official use must be accompanied by the agency’s purchase order.

1977-1 - Gunsmithing at Shooting Events (50.03 KB)

The recordkeeping requirements for licensed gunsmiths are clarified. ATF Rul. 73-13 amplified.

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