Data / Federal rules / 2026-08923
Clarifying Special (Occupational) Tax Payments Per Business Activity
The Alcohol, Tobacco, Firearms, and Explosives Bureau published this proposed rule in the Federal Register on May 6, 2026. Comments closed on July 6, 2026.
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What the agency says
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).
Key facts
- Document number
- 2026-08923
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Justice Department; Alcohol, Tobacco, Firearms, and Explosives Bureau
- Published
- May 6, 2026
- Comments due
- July 6, 2026
- Dates
- Comments must be submitted in writing, and must be submitted on or before (or, if mailed, must be postmarked on or before) July 6, 2026. Commenters should be aware that the federal e-rulemaking portal will not accept comments after midnight Eastern Time on the last day of the comment period.
- Regulation ID (RIN)
- 1140-AA76
- Code of Federal Regulations
- 27 CFR 479
- Topics
- Administrative practice and procedure; Arms and munitions; Exports; Imports; Military personnel; Penalties; Reporting and recordkeeping requirements; Seizures and forfeitures; Taxes; Transportation
- Pages
- 8
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Everything from the Alcohol, Tobacco, Firearms, and Explosives Bureau · Rules on administrative practice and procedure · Rules on arms and munitions · Rules on exports · Published in May 2026
Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.