A manufacturer licensed and qualified under the GCA and NFA may manufacture and maintain an inventory of machine guns for future sale to federal, state, or local government agencies without a specific government contract or official request; provided, the machine guns are properly registered, and their subsequent transfer is conditioned upon and restricted to the sale or distribution of such weapons for the official use of federal, state, or local government agencies. A manufacturer may deliver machine guns it has manufactured to another qualified manufacturer for any manufacturing process; provided, the first manufacturer maintains continuous dominion or control over the machine guns. A manufacturer may transfer machine guns it has manufactured for present or future sale to a federal, state, or local government agency to another qualified manufacturer for any manufacturing processes or storage; provided, the manufacturer has a specific government contract or official written request documenting that it is an agent of the government agency requesting and authorizing such transfer. ATF Ruling 2004-2 is clarified.

Approved alternate method or procedure for individuals, Federal firearms licensees, and registered importers of articles enumerated on the U.S. Munitions Import List (USMIL) to file ATF Form 6 - Part I and Form 6A electronically using ATF eForms, provided all of the conditions set forth in this ruling are met.  Supersedes ATF Rulings 2003-6 and 2010-9.

Approved alternate method or procedure for licensed manufacturers to submit the Annual Firearms Manufacturing and Exportation Report (AFMER), ATF Form 5300.11, electronically using ATF eForms, provided all of the conditions set forth in this ruling are met. 

Unassembled parts and configurations of parts of pistols, rifles, handguns or other weapons that result in a  firearm as defined under the NFA, 26 U.S.C. 5845(a)(3); 26 U.S.C. 5845(a)(3) and (a)(4); 26 U.S.C. 5845(a)(3) and (a)(4); and 26 U.S.C. 5845(a)(4).

ATF authorizes alternate storage for explosives licensees and permittees to store bulk blasting agents in outdoor type 5 bin or silo magazines without the specified locks provided all of the requirements stated in this ruling have been met.

ATF authorizes alternate storage for explosives licensees and permittees to store loaded perforating guns outside of a locked magazine provided all of the requirements stated in this ruling are met.

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).

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.

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

Under specified conditions, approval is granted to utilize computerized records as required records under 27 CFR 555, Subpart G.