Rules and Regulations Library

Title Description Category Document Type
2016-5 – Marking Variance for Government Defense Contractors (67 KB)
The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) authorizes an alternate method or procedure to the firearms marking requirements contained in title 27, Code of Federal Regulations (CFR), sections 478.92 and 479.102. Specifically, ATF authorizes licensed manufacturers of certain destructive device munitions that are manufactured for and transferred to the U.S. Government (USG) to mark these destructive device munitions with sequential lot numbers, provided conditions set forth in this ruling are met.
Firearms Ruling
South Dakota-Feb2017-Open Letter-South Dakota's Gold Card Concealed Pistol Permit and Enhanced Permit to Carry a Concealed Pistol (34 KB)
The purpose of this letter is to advise South Dakota Federal Firearms Licensees regarding ATF's determination of the South Dakota’s Gold Card Concealed Pistol Permit and Enhanced Permit to Carry a Concealed Pistol as alternatives to the background check. 
Firearms Open Letter
ATF Procedure 2017-1 - Facilitating Non-FFL Transfers of Firearms (74 KB)
The purpose of this Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) procedure is to set forth the recordkeeping and National Instant Criminal Background Check System (NICS) procedures for a Federal firearms licensee (FFL) who facilitates the transfer of firearms between private unlicensed individuals. This procedure does not apply to pawn transactions, consignment sales, or repairs. Supersedes 2013-1 Procedure.
Firearms Ruling
atf-ruling-2018-1.pdf (90 KB)
ATF is revoking several guidance documents; specifically 7 rulings, 1 procedure, and 59 open letters.  The following documents listed, in the order in which they were issued:  Revenue Ruling 69-114; ATF Ruling 75-30; ATF Ruling 7-13; ATF Ruling 77-25; ATF Ruling 77-26; ATF Ruling 80-22; ATF Ruling 80-23; ATF Procedure 80-7; 53 Open letters dated February 1994; Open Letter to all federally licensed importers and manufacturers dated August 22, 2001; Open Letter to All Federal firearms and explosives licensees dated November 20, 2001; Open Letter to all Federal Explosives Licensees and Permittees dated February 12, 2003; Open Letter to all FFLs dated August 31, 2006; Open Letter to all FFLs dated November 4, 2008; and Open Letter to Washington FFL's dated August 12, 2011.
Resource Center Ruling
ATF Proc. 90-1 - Identification Number for Special Occupational Taxpayer (296 KB)
The purpose of this ATF procedure is to inform federal firearms licensees who have paid the special (occupational) tax to import, manufacture, or deal in National Firearms Act (NFA) firearms of the discontinuance of the use of the ATF Identification Number and the replacement with the use of the Employer Identification Number (EIN) on all NFA transaction forms.
Firearms Ruling
ATF Proc. 75-3: Recordkeeping for drop shipments (249 KB)
This ATF Procedure sets forth the recordkeeping procedures for "drop shipments" of firearms (other than National Firearms Act firearms as defined in section 5845(a) of Chapter 53, Title 26, U.S.C.) and ammunition between federally licensed firearms dealers, importers, and manufacturers.
Firearms Ruling
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
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
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
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
Minnesota-Oct2019-NICS Background Check Prior to Firearm Transfer to Non-Licensee with Valid Minnesota Permit to Carry (436 KB)

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.

Firearms Open Letter
1968-368 - Classification of the Spitfire Carbine (239 KB)

This ruling clarifies that the Spitfire Carbine, manufactured by the Spitfire Manufacturing Co. is a firearm that comes within the purview of the National Firearms Act.

Firearms Ruling
1961-203 - Classification of a hand gun (261 KB)

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.

Firearms Ruling
1961-45 - Classification of a hand gun (228 KB)

This ruling clarifies that a hand gun of the Luger or semi-automatic Mauser type and the Fiala Arms and Equipment Company .22 caliber pistol, having a barrel less than 16 inches in length with an attachable shoulder stock is held to be a short-barreled rifle that comes under the purview of the National Firearms Act.

Firearms Ruling
1959-341 - Classification of the Dardick Handgun (96 KB)

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.

Firearms Ruling
1959-340 - Classification of Unique Model L (86 KB)

This ruling clarifies that the Unique, Model L, pistol and rifle attachment, a combination pistol and rifle is not a firearm within the purview of the National Firearms Act’; however, it is subject to the Federal Firearms Act.

Firearms Ruling
1958-417 - Classification of the U.S. Army M14 (91 KB)

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.

Firearms Ruling
1957-34 - Classification of a 4-inch diameter barrel extension (231 KB)

Classification of a 4-inch diameter barrel extension

Firearms Ruling
1956-597 - Classification of a .38 caliber "pen" gun (176 KB)

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.

Firearms Ruling
1956-581 - Classification of a weapon made from a wooden rat trap (62 KB)

This ruling clarifies that a weapon made from a wooden rattrap, affixed with a short threaded barrel chambered for a pistol cartridge and which is fired by a wire trigger release is a firearm classified as an “any other weapon” and within the purview of the NFA.

Firearms Ruling
1956-548 - Classification of a "Bridger" 45 caliber Shoulder Line Throwing Gun (84 KB)

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

Firearms Ruling
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