Federal Firearms Licensing | ATF Compliance | Contact: 786-587-8827
FFL Basic Requirements For Firearms Dealers If a person is engaged in the business of dealing in firearms, the federal law requires the person be licensed in accordance with the Gun Control Act (GCA). FFL license requirements apply to each
What is a Special Occupational Tax? A Special Occupational Tax (S.O.T.) is a federal tax imposed by Title 26 U.S.C., Chapter 53 (Internal Revenue Code) – National Firearms Act (NFA). Payment of S.O.T. is required by persons engaged in specific
The FFL application, ATF Form 7 is required by the U.S. Federal government in order to determine if a person is eligible and qualified to receive a Federal Firearms License as required by 18 U.S.C. ยง 923 (a) of the Gun Control Act of 1968.