Clarifying Special (Occupational) Tax Payments Per Business Activity
Abstract
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).
Federal Register Source
This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.
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Frequently Asked Questions
What is the 2026-08923 Federal Register document?
Document 2026-08923 is a Proposed Rule published by the Department of Justice in the Federal Register on May 6, 2026. 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). View the original at https://www.federalregister.gov/documents/2026/05/06/2026-08923/clarifying-special-occupational-tax-payments-per-business-activity.
Is document 2026-08923 an economically significant rule?
No. Document 2026-08923 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.