Firearms and Ammunition

Firearms Excise Tax FAQs

Small Manufacturers Exemptions | Background | Ammunition Reloaders | Claims | Employer Identification Number | Forms and Records | Gunsmiths | Importers | Manufacturers and Producers | Taxes and Statistics | Sales | Taxes

DISCLAIMER – The Regulations and Rulings Division of the Alcohol and Tobacco Tax and Trade Bureau (TTB) attempts to keep answers to these questions current and accurate. However, TTB does not guarantee that this information is 100 percent accurate. In addition, the information may be modified, superseded, or made obsolete by recent changes in laws and regulations.

If you want to know about recent changes in the law and regulations, you may visit the following Web sites: THOMAS (The Library of Congress) and The Federal Register. If you are concerned with the accuracy of this information, please contact TTB or your legal advisor.

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Page last reviewed/updated: 12/06/2016

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