Way off-topic: FFL

[WrightAvia]

If you just want to own a NFA restricted weapon (class III), the requirements are as follows:

There really is no such thing as a Class III weapon, even though they sometimes mistakenly get called that, because a Class III SOT holder handles transfers of Title II guns. There are three classes of SOT holders.

Weapons are Title I and Title II. Elmer fud guns and so called "assault weapons" are Title I and can be bought at a walmart or sporting goods store or from a private owner. Title II guns are NFA Weapons. And you CAN buy NFA within your state, without going through a SOT holder, IE: Class III dealer. Here is an excerpt from a website. Classes of SOTs are mentioned and highlighted below.

What are NFA Weapons?

There are two kinds of firearms under U.S. (federal) law, title
1 firearms and title 2.Title 1 firearms are long guns (rifles and
shotguns), handguns, silencer, and firearm frames or receivers.
Most NFA weapons are also title 1 firearms. Title 2 weapons are
NFA weapons. Title 2 of the 1968 Gun Control Act is the National
Firearms Act (codified at 26 U.S.C. sec. 5801 et seq.), hence NFA.
Title 1 is generally called the Gun Control Act, (18 U.S.C. sec.
921 et seq.).

These weapons may also be further regulated by states or
localities, and while these weapons can be legally owned under
federal law, some states and localities further regulate ownership
or prohibit it (see below). The NFA Branch of ATF administers the
taxation of the guns, and the registration of them in the National
Firearms Registration and Transfer Record.

NFA weapons are: machine guns, sound suppressors (a.k.a.
silencers), short barreled shotguns, short barreled rifles,
destructive devices and "any other weapons". Exactly what these
weapons are is defined in the law, as well as in court cases
interpreting the law. Withut going into to much detail, these are
what the categories encompass:

A machine gun is any gun that can fire more than one shot with
a single pull of the trigger, or a receiver of a machine gun, or a
combination of parts for assembling a machine gun, or a part or set
of parts for converting a gun into a machine gun.

A silencer is any device for muffling the gunshot of a portable
firearm, or any part or parts exclusively designed or intended for
such a device (see discussion below).

A short barreled shotgun is any shotgun (which is defined as a
shoulder fired, smooth bore firearm) with a barrel of less than 18"
or an overall length of less than 26", or any weapon made from a
shotgun falling into the same length parameters.

A short barreled rifle is a rifle (which is defined as a shoulder
fired, rifled bore firearm) with a barrel length of less than 16",
or an overall length of less than 26", or any weapon made from a
rifle falling into the same length parameters (like a pistol made
from a rifle). In measuring barrel length you do it from the
closed breech to the muzzle, see 27 CFR sec. 179.11. To measure
overall length do so along, "the distance between the extreme ends
of the weapon measured along a line parallel to the center line of
the bore." 27 CFR sec. 179.11. On a folding stock weapon you
measure with the stock extended, provided the stock is not readily
detachable, and the weapon is meant to be fired from the shoulder.

A destructive device (DD) can be two basic categories of things.
It can be an explosive, incendiary or poison gas weapon, like a
bomb or grenade. It can also be a firearm with a bore over 1/2",
with exceptions for sporting shotguns, among other things (see
discussion below). I call the second category large bore
destructive devices. As a general rule only this second category
is commercially available.

Any other weapons (AOW's) are a number of things; smooth bore
pistols, any pistol with more than one grip, (but see below) gadget
type guns (cane gun, pen gun) and shoulder fired weapons with both
rifled and smooth bore barrels between 12" and 18", that must be
manually reloaded (see discussion below).

These definitions are simplified, to see if a specific gun is a
title 1 or 2 firearm one needs to refer to the specific definition
under the statute(s), and possibly consult with the Technology
Branch of ATF. There is also case law on the issue of whether a
specific item falls into one of these categories. In addition, as
a general rule, a parts kit, i.e. all of the parts to assemble an
NFA firearm, whether a parts kit is specifically included in the
statute or not, is usually considered to be the same as the
assembled firearm.


Special (Occupational) Taxpayers (SOT's) under the NFA are exempt
from some of the making or transfer taxes. All SOT's may transfer
weapons between themselves tax free. However a transfer between an
unlicensed individual and a SOT will require the tax. And unless
one has a class 2 SOT, there is a tax on making an NFA weapon,
except for making by or on behalf of a government entity. Sole
proprietor SOT's need not get the law enforcement certification for
any transfer, except DD's (unless they have the appropriate FFL),
even for their own personal collection, although in that case they
should pay the $200 transfer tax. They also need not attach a
photo to the transfer paperwork, nor submit fingerprints. The
Crime Bill (effective 9/13/94) now requires these things with FFL
applications, and SOT applications, however, and ATF was requiring
them even before that became law, since early 1994. If one plans
to engage in business in NFA weapons, one needs to be a SOT, just
as one needs the FFL if they plan to engage in the business of
dealing, making, or importing regular firearms.

The classes of SOT holders:
Class
1 - importer of NFA firearms
2 - manufacturer of NFA firearms
3 - dealer in NFA firearms

A class 1 or 2 SOT may also deal in NFA firearms. A class 3 SOT
costs $500 a year, due each July 1. A class 1 or 2 SOT costs $1000
a year, except that SOT's who did less than $500,000 in gross
receipts in business the previous year qualify for a reduced rate
of $500 per year, also due July 1. One must also have the
appropriate FFL to engage in the specific activity, as well as the
SOT. This is because most NFA weapons are also title 1 weapons, and
thus both the law regulating title 1 weapons (the GCA) and title 2
weapons (the NFA) must be complied with. As with the privacy of
Registry information and transfer information, SOT status is also
protected tax information, and ATF will not release lists of SOT
holders, as they will of FFL holders.

A Class 2 SOT can make, tax free, machine guns, silencers, short
rifles, short shotguns or AOWs. A Class 2 can also have weapons
transferred to him tax free, by other SOT's. He also has to have
a type 07 or type 10 FFL. He does not need to ask prior permission
of ATF to make a weapon, he would notify ATF of its making within
24 hours after its making by filing Form 2 with ATF. He could also
import foreign made NFA weapons, for R&D use. To import a machine
gun (only) a Class 2 would need a letter from a governmental entity
able to own the weapon requesting a demonstration. A weapon
imported for R&D must be exported or destroyed when the R&D is
completed, whereas a weapon imported for sale to a government
entity would be considered pre-86 dealer samples. To import for
sale to government entities you need a Class 1 SOT.

A sole proprietor SOT may keep any NFA weapon he has after
surrendering his SOT, as his personal property, except post-86
machine guns, discussed below. If ATF thinks, based on the number
of weapons retained and the timing, that your SOT status was used
to evade the transfer taxes, they may demand transfer or making
taxes on all or some of the guns. Conceivably you could also be
prosecuted for tax evasion.