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Firearms Rulings

Title and Description
1981-4 - Auto Sear [PDF - 12.82 KB]

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

Published/Revised:

1981-3 - Importation of Firearms Acquired Outside the U.S. by U.S. Citizens [PDF - 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.

Published/Revised:

1980-8 - Importation of Surplus Military Firearms for Law Enforcement [PDF - 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.

Published/Revised:

1980-20 - Rifle Bore Tasers as Firearms [PDF - 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.

Published/Revised:

1980-21 - Identification of State of Residency for Out-of-State College Students [PDF - 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.

Published/Revised:

1977-1 - Gunsmithing at Shooting Events [PDF - 50.03 KB]

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

Published/Revised:

1976-6 - Tasers as Firearms [PDF - 25.14 KB]

A hand-held device designed to expel by means of an explosive two electrical contacts (barbs) connected by two wires attached to a high voltage source in the device classified as a firearm.

Published/Revised:

1976-15 - Acquisition and Disposition of Pawned Firearms [PDF - 51.13 KB]

Certain reporting and recordkeeping requirements of pawnbrokers are explained.

Published/Revised:

1976-22 - Qualifying Tax Free Transfers [PDF - 84.68 KB]

Mere possession of a license and a special tax stamp as a dealer in firearms does not qualify a person to receive firearms transfer-tax-free. Rev. Rul. 58-432 superseded.

Published/Revised:

1976-25 - Recordkeeping Requirements Salvaged Firearms [PDF - 68.88 KB]

Recordkeeping requirements for Title I firearms from which parts are salvaged for use in repairing firearms are clarified.

Published/Revised:

1975-7 - Small Caliber Penguns [PDF - 50.38 KB]

A small caliber weapon ostensibly designed to expel only tear gas, similar substances, or pyrotechnic signals, which may readily be converted to expel a projectile by means of an explosive, classified as a firearm.

Published/Revised:

1975-27 - Renewed Federal Firearms License Conduct of Business [PDF - 66.63 KB]

A firearms licensee may continue operations until his renewal application for a license is finally acted upon.

Published/Revised:

1974-8 - NFA Firearms for Official Use Only [PDF - 67.45 KB]

When NFA firearms are registered on Form 10 by governmental entities, subsequent transfers of such firearms shall be made only to other governmental entities.

Published/Revised:

1974-13 - Importation of Firearms by Members of the U.S. Armed Forces [PDF - 25.42 KB]

A member of the U.S. Armed Forces who is a resident of any state or territory which requires that a permit or other authorization be issued prior to possessing or owning a handgun shall submit evidence of compliance with state law when applying to import a handgun.

Published/Revised:

1974-20 - Disposition of Replacement Firearms [PDF - 107.08 KB]

Form 4473 shall not be required to record disposition of a like replacement firearm when such firearm is delivered by a licensee to the person from whom the malfunctioning or damaged firearm was received, provided such disposition is recorded in the licensee's permanent records.

Published/Revised:

1973-19 - Bonafide Firearms Consultants and Business Premises [PDF - 72.96 KB]

Because of the nature of operations conducted by a consultant or expert, he shall not be required to have business premises open to the general public or to have regular business hours.

Published/Revised:

1973-13 - Gunsmithing Premises and Regular Business Hours [PDF - 27.32 KB]

Because of the nature of operations conducted by a gunsmith, he shall not be required to have business premises open to the general public or to have regular business hours.

Published/Revised:

1973-9 - Federal Firearms Licensees at Multiple Locations and Common Expiration Dates [PDF - 27.14 KB]

Licensed firearms or ammunition dealers operating at multiple locations may establish a common expiration date for all licenses.

Published/Revised:

1957-34 - Classification of 4-inch Diameter Barrel Extension [PDF - 230.15 KB]

Classification of a 4-inch diameter barrel extension

Published/Revised:

Last Updated: August 21, 2025

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