What is a Federal Firearms License? A Federal Firearms License (FFL) is issued by the federal government to persons, corporations, partnerships, or any other lawfully established business engaging in certain activities requiring the license; dealing or manufacturing firearms for example.
Getting An FFL Basic Requirements Federal Firearms License – FFL
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
Federal Firearms License – Class 3 S.O.T.
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