Rules and Regulations Library

Title Description Category Document Type
1954-233 - Revolver refitted with a 10-inch barrel (107 KB)

A revolver refitted with a 10-inch barrel and classified as an “any other weapon” and is a firearm under Sec. 2733(a) of the IRC.

Firearms Ruling
1954-245 - A tool powered by blank .22 and .38 cartridges (196 KB)

A tool powered by blank .22 and .38 cartridges which is used for setting studs or driving anchors into masonry or metal is not a firearm within the Federal Firearms Act.

Firearms Ruling
1955-342 - FFLS Assembling Firearms from Component Parts (173 KB)

A dealer who engages in the business of assembling firearms from component parts for purposes of sale or distribution in interstate or foreign commerce must be licensed as a manufacturer of firearms, pursuant to provisions of the Federal Firearms Act.  The manufacturer’s excise tax is imposed under the Internal Revenue Code of 1934 on the sale of firearms so produced. 

Firearms Ruling
1967-306 - Reactivate Unserviceable Firearms (240 KB)

A licensed manufacturer who also paid special (occupational) tax under the National Firearms Act may reactivate an unserviceable firearm for the purpose of sale or other disposition without incurring firearms “making” tax liability.

Firearms Ruling
1967-347 - Transfer Tax Liability (319 KB)

Transfer tax liability is not incurred where a shotgun or rifle coming within the purview of the National Firearms Act(NFA) is returned to the manufacturer for conversion into a weapon not coming within the provisions of the NFA.

Firearms Ruling
1972-178 - Obsolete ATF Rulings (218 KB)

Periodic review of outstanding revenue rulings reflect that the following list of rulings are obsolete because of expiration or changes to current laws and regulations.

General Ruling
1958-109-Licensing Requirements Under Federal Firearms Act (328 KB)

Any person engaged in the business of selling firearms or pistol or revolver ammunition which are received in interstate commerce, either directly or indirectly, must obtain a Federal Firearms license.

Firearms Ruling
1986-15-Armor Piercing Ammunition (841 KB)

This circular announces that the President signed Public Law 99-408, on August 28, 1986.  This law regulates the manufacture, importation and sale of armor piercing ammunition.

Firearms Industry Circular
1986-8-Curio and Relic Updates (1195 KB)

This circular announces an addition of firearms that have been classified as curios and relics during the period January 1985 through March 1986.

Firearms Industry Circular
1976-24-State of Residency of Armed Service Members (782 KB)

A member of the Armed Forces on active duty is a resident of the State in which his permanent duty station is located. 

Firearms Ruling
1987-1-Revoking 68 Obsolete ATF Rulings (398 KB)

Periodic review of outstanding rulings reflect the that the following list of rulings are obsolete because of expiration or changes to current laws and regulations.

Firearms Ruling
1987-2--Revoking 44 obsolete ATF Rulings (260 KB)

Periodic review of outstanding rulings reflect the that the following list of rulings are obsolete because of expiration or changes to current laws and regulations.

Firearms Ruling
1968-28-Importation of Firearms, Ammunition and Implements of War (2230 KB)

This circular announces the transfer of the Arms Import Control Program from the Secretary of State to the Secretary of the Treasury.

Firearms Industry Circular
1970-14-Importation of Firearms, Ammunition and Implements of War (3268 KB)

This circular announces the issuance of a  new Treasury Department regulation, Part 180 of Title 26, Code of Federal Regulations, entitled Importation of Arms, Ammunition and Implements of War.

Firearms Industry Circular
1974-11-Environmental Responsibilities (704 KB)

This circular advises proprietors of their responsibility to ATF with respect to the National Environmental Policy Act of 1969, the Federal Water Pollution Control Act, and the National Historic Preservation Act, and of the possible effects of these requirements upon their activities.

Explosives Industry Circular
1982-8-Discontinuance of ATF Form 5400.3, for Black Powder (660 KB)

This circular notifies explosives licensees that ATF Form 5400.3, Transaction Record for Black Powder to be used for antique weapons, is no longer required.

Explosives Industry Circular
1985-11-Surplus Military Firearms Frames or Receivers (653 KB)

This circular announces that ATF will allow the importation of surplus military curio or relic firearms that were previously prohibited from importation by 18 U.S.C. section 925(d)(3).

Firearms Industry Circular
ATF Industry Circular 2000-4: Sale Of Certain Tobacco Products And Cigarette Papers And Tubes On Or After February 7, 2001 (34 KB)

This industry circular warns businesses about selling or holding for sale tobacco products and cigarette papers or tubes manufactured in the United States and labeled for exportation. On or after February 7, 2001, if you sell or hold for sale such products for domestic consumption, you may incur civil and criminal penalties.

Resource Center Industry Circular
ATF Industry Circular 93-5: Tax-Exempt and Tax-Free Sales of Firearms, Shells and Cartridges (827 KB) This circular gives general guidance to firearms and ammunition excise taxpayers about making tax-exempt or tax-free sales of firearms, and shells and cartridges (ammunition). Resource Center Industry Circular
ATF Industry Circular 95-1: Diversion of Distilled Spirits for Purposes of Smuggling (37 KB)

This circular reminds proprietors of distilled spirits plants (DSPs), importers, wholesalers and other persons who purchase distilled spirits products from DSPs of their responsibility to comply with all applicable Federal and state laws with respect to such sales.

Resource Center Industry Circular
2009-5 - Firearms Manufacturing Activities Identification Markings of Firearms (20 KB)
Exception to marking requirements for licensed manufacturers who perform a manufacturing process on firearms for, or on behalf of, another licensed manufacturer, provided such firearms already have been properly marked with a serial number and other identifying markings required by 27 CFR 478.92(a) and 479.102(a), provided all other requirements stated in this ruling have been met.
Firearms Ruling
ATF Industry Circular 95-1: Diversion of Distilled Spirits (52 KB)

This circular reminds proprietors of distilled spirits plants (DSPs), importers, wholesalers and other persons who purchase distilled spirits products from DSPs of their responsibility to comply with all applicable Federal and state laws with respect to such sales.

Resource Center Industry Circular
ATF Industry Circular 91-1: Explosives Security (1555 KB)

The purpose of this circular is to advise industry members of serious problems with storage of explosives which may pose a danger to the public, and to alert industry members to the possibility of theft of explosives by terrorists because of the deteriorating Mideast situation.

Resource Center Industry Circular
ATF Industry Circular 84-10: Sales of Firearms by FFLs at Gun Shows (236 KB)

All Federal Firearms Licensees and Others Concerned: This is to notify you that as a result of a formal process which began on April 22, 1980, the regulations have been changed (effective November 29, 1984), to allow licensees to engage in business at gun shows held within the same State as the licensed premises.

Resource Center Industry Circular
ATF Industry Circular 84-3: Armed and Dangerous Notification (852 KB)

The Bureau of ATF is investigating the criminal activities of a group of violent criminals known as the Sam Melville/Jonathan Jackson Brigade. This group is known for its violent acts, including the illegal use of firearms and explosives.

Resource Center Industry Circular
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