Clarifying Special (Occupational) Tax Payments Per Business Activity

ATF proposes amending the regulations to clarify that a person engaged in the business of dealing, importing, or manufacturing firearms regulated under the National Firearms Act is required to pay a special (occupational) tax (“SOT”) for each business activity conducted at the same location. However, they are not required to pay for each license they have at that location if those licenses are for the same type of business activity. The rule proposes to clarify that licensees pay one SOT per business activity (manufacturing, importing, or dealing) at a given location.