Comment on FR Doc # 2026-08923
Donnie KluckSupportIndividual
Summary: The commenter supports the proposed rule to clarify that Special Occupational Tax is assessed once per activity type per business location rather than per license. They argue that this change will reduce regulatory confusion and compliance costs for small firearms businesses, ultimately benefiting consumers by maintaining market competition.
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.