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. 

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.

All Minnesota Federal Firearms Licensees are required to conduct a NICS background check prior to the transfer of a firearm to a non-licensee even if that person presents a valid Minnesota Permit to Carry.

This ruling clarifies that a handgun of the Luger or semi-automatic Mauser type, having a barrel less than 16 inches in length with an attachable shoulder stock is a firearm that comes within the purview of the National Firearms Act.

This ruling clarifies that the Dardick Handgun, by inserting the basic mechanism into a one piece rifle unit, the gun becomes a .22 caliber rifle with a barrel of over 16 inches.  The Dardick Handgun is not a firearm within the purview of the NFA; however; it is subject to the Federal Firearms Act.

This ruling clarifies that the M14 "rifle" which operates either fully automatically or semi-automatically on a selective basis, is a basic design and function of a “machinegun” as defined in Section 5848(2) of the Internal Revenue Code of 1954, and, accordingly, subject to the provisions of the NFA.

This ruling clarifies that a .38 caliber "pen" gun and a 20-gauge weapon ostensibly designed as tear gas devices are classified as firearms within the purview of the National Firearms Act.

This ruling clarifies that under certain conditions a “Bridger” 45 is a firearm within the purview of the NFA.

This ruling advises that a Remington rolling-block carbine 7mm Mauser caliber converted into a handgun type weapon chambered for the .257 Roberts rifle cartridge is a firearm defined in the .Internal Revenue Code.

This ruling advises that a "Molgun" made of an aluminum casing, an exposed firing mechanism, and a removable insert chamber of 12-gauge bore is a firearm within the purview of the National Firearms Act.

This ruling clarifies when a device ostensibly designed for submarine spearfishing but capable of chambering and firing .22 caliber rimfire ammunition would be considered a firearm within the purview of the National Firearms Act.

This ruling clarifies that a 20-gauge gun having two barrels pointing in opposite directions, each of which is threaded to a centerpiece containing a firing mechanism and may be concealed on a person, is a firearm within the purview of the National Firearms Act.