Comment on FR Doc # 2026-08923

As someone who works with FFLs in acquiring NFA items, you can note: 'Clarity in SOT obligations benefits consumers as well as dealers — small SOT holders who face compliance uncertainty are more likely to exit the market, reducing competition and access for law-abiding NFA buyers. I support the proposed rule clarifying that Special Occupational Tax is assessed once per activity type per business location, not once per license. Regulatory confusion around SOT obligations has created unnecessary compliance uncertainty for small firearms businesses, which bear these costs disproportionately compared to large commercial operations. Clear, consistent tax rules allow dealers and manufacturers to plan and operate with confidence and reduce the risk that honest compliance mistakes are weaponized in enforcement actions. Clarity in firearms law serves both businesses and consumers. Small SOT holders who cannot confidently navigate compliance requirements exit the market, reducing competition, access, and consumer choice for law-abiding NFA buyers. I urge ATF to finalize this rule.