27 CFR § 479.32
Special (occupational) tax rates
April 24, 2020
Except as provided in §479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:
Open Table
| 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]
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