Ok call me stupid!

[bobjones223]

I am sorry to ask the question but I don't know the answer, and my momma told me the only stupid question is the one that is never asked.

So here it goes.

The $200.00 that is paid to the ATF. What exactly is this? Is it a tax on the purchase of the suppressor? Is it a transfer fee? Or is it a license fee?


The reason I am asking is I have heard it to referred to as a "Tax". If the unit is produced by me for me would there be a "tax" at that point and time. Is it illegal to build your own unit for your own purposes?

 

[Scutter01]

It's a one-time tax on the transfer of an NFA item. If you are building the item yourself, then it's a tax on the construction of the item. You can build your own item as a non-licensed individual, as long as you submit a Form 1.

 

[CountryBoy19]

I am sorry to ask the question but I don't know the answer, and my momma told me the only stupid question is the one that is never asked.

So here it goes.

The $200.00 that is paid to the ATF. What exactly is this? Is it a tax on the purchase of the suppressor? Is it a transfer fee? Or is it a license fee?


The reason I am asking is I have heard it to referred to as a "Tax". If the unit is produced by me for me would there be a "tax" at that point and time. Is it illegal to build your own unit for your own purposes?

This should be answered in the FAQ, but I'll cover it JIC.

The $200 is a tax on the transfer of Title II firearms (in the case of transfer) (form 4 used to apply for transfers)

Or, it is a tax on the manufacturing of Title II firearms (if you're making one) (form 1 used to apply for making)

ETA, further clarification, just in case you're wondering, "if it's a tax on the transfer or manufacturing then why doesn't a dealer have to pay it on each item?"

The dealer has opted to pay the tax as a "Special Occupations Tax". This means he is in the business of dealing with these items, has the proper manufacturing or dealers FFLs and he is permitted to pay a one time (annually) tax to transfer or manufacture as many Title II firearms as he would like.

 

[Andre46996]

STUPID!!!

Sorry just doing as you asked, I haven't even read your post yet.

 

[bobjones223]

This should be answered in the FAQ, but I'll cover it JIC.

The $200 is a tax on the transfer of Title II firearms (in the case of transfer) (form 4 used to apply for transfers)

Or, it is a tax on the manufacturing of Title II firearms (if you're making one) (form 1 used to apply for making)

ETA, further clarification, just in case you're wondering, "if it's a tax on the transfer or manufacturing then why doesn't a dealer have to pay it on each item?"

The dealer has opted to pay the tax as a "Special Occupations Tax". This means he is in the business of dealing with these items, has the proper manufacturing or dealers FFLs and he is permitted to pay a one time (annually) tax to transfer or manufacture as many Title II firearms as he would like.

Thanks for the info......I knew they would get their money one way or the other just wasn't sure and had to ask.

Thanks for the help.