Comment on FR Doc # 2026-08923
Anonymous AnonymousSupportIndividual
Summary: The commenter supports the effort to clarify Special (Occupational) Tax payments and proposes a simplified "one SOT per location" rule. They suggest consolidating various business activities (manufacturing, importing, and dealing) into a single tax payment based on the location to streamline the process for licensees.
Greetings,
I applaud the efforts to clarify SOT tax payments. The current regulation should simply go further. One SOT payment per location, period. This could be accomplished by:
1. If a Licensee is a manufacturer or importer or both have a single SOT covering all business activities to include dealing at a single location. This would be at the reduced or full rate depending on the $500,000 gross sales as is. This SOT could be called Manufacturer and Importer of firearms and still meet all current statutory requirments. Further, dealer activies could be rolled into this as already done currently.
2. If a Licensee is a dealer it would cover all dealers licenses at that location, just at the $500 dollar rate.
One licensed location should equal one SOT. This also encourages importers to also become manufacturers and likewise.
Further under e forms this makes this process very easy as the Licensee just needs to select the proper FFL needed for the transfer to be compliant with GCA requirements.