27 CFR § 479.32 - Special (occupational) tax rates.

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§ 479.32 Special (occupational) tax rates.

Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:

Per year or fraction thereof
Class 1 - Importer of firearms (including an importer only of weapons classified as “any other weapon”) $1,000
Class 2 - Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”) 1,000
Class 3 - Dealer in firearms (including a dealer only of weapons classified as “any other weapon”) 500
[T.D. ATF-271, 53 FR 17550, May 17, 1988; ATF 2014R-42, 84 FR 12094, Apr. 1, 2019]