ATTENTION NEW FEDERAL FIREARMS LICENSES (FFL) HOLDERS: Manufacturers, producers and importers of firearms and ammunition only need to “register” with TTB if they intend to conduct tax-free sales or purchases of firearms and ammunition.
A TTB Form 5300.28, Application for Registration for Tax-Free Transactions Under 26 U.S.C. 4221 only needs to be filed if you intend to:
If you do not intend to conduct tax-free sales or purchases of firearms and ammunition, all you must do is file a TTB Form 5300.26, Federal Firearms and Ammunition Excise Tax Return, when you incur a FAET liability. Upon your initial filing of a return, a tax account will be set up for you by TTB and will remain in effect until you notify TTB that you are discontinuing business and file a “Final “return. No “registration” is required unless you intend to conduct tax-free sales or purchases as explained above.