Comment on FR Doc # 2026-08923
Timothy HibbsSupportIndividual
Summary: The commenter supports the proposed amendment to clarify Special (Occupational) Tax (SOT) payments. They argue that the rule is beneficial because it reduces unnecessary bureaucracy for firearms manufacturers, importers, and dealers.
Department of Justice
Bureau of Alcohol, Tobacco, Firearms, and Explosives
27 CFR part 479
Docket No. ATF-2026-0331; ATF No.2025R-20P]
RIN 1140-AA76
I support amending the following regulation. Any reduction of bureaucracy is a good thing.
SUMMARY:
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 required to pay a tax for each license they have at that location if the licenses are for the same type of business activity. The rule proposes clarifying that licensees pay one SOT per business activity (manufacturing, importing, or dealing).