Clarifying Special (Occupational) Tax Payments Per Business Activity
The comment period closed Jul 6, 2026.
The Bureau of Alcohol, Tobacco, Firearms, and Explosives ("ATF") proposes amending Department of Justice ("Department") regulations to clarify that a person engaged in the business of dealing, importing, or manufacturing firearms regulated under the National Firearms Act must pay a special (occupational) tax ("SOT") for each business activity conducted at the same location. However, they are not r
Summary from the Federal Register.
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Full history
- May 6, 2026
Rule published
Clarifying Special (Occupational) Tax Payments Per Business Activity
Justice Department
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From the Federal Register. This record was last updated Sep 24, 2026. About our data
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