Justice Dept. ATF Issues Notice of Proposed Rulemaking for Clarifying Special Tax Payments Per Business Activity
May 11, 2026
May 11, 2026
WASHINGTON, May 11 (TNSFR) -- The Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF) proposes amending Department of Justice 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 . . .