Comment on FR Doc # 2026-08923

Summary: The commenter supports the proposed rule because it clarifies that Special (Occupational) Tax (SOT) payments should be based on the type of business activity (importing, manufacturing, or dealing) rather than the number of Federal Firearms Licenses (FFL) held. They argue that this change reduces administrative friction, prevents "double-payment" for small businesses, and aligns the regulation more closely with the underlying statutory intent of the National Firearms Act.