Firearms and Ammunition

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:

  1. Sell firearms or ammunition tax-free as the manufacturer, producer or importer of the firearms or ammunition.
  2. Purchase firearms or ammunition tax-free for further manufacture or for resale to a second purchaser for use by the second purchaser in further manufacture.
  3. Purchase firearms or ammunition for export or for resale to a second purchaser for export.
  4. Purchase firearms or ammunition for use as supplies on vessels and aircraft.
  5. Purchase firearms or ammunition for the exclusive use of, a nonprofit educational organization.
  6. Purchase firearms or ammunition for the exclusive use of, a State or local government.

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.

Page last reviewed/updated: 12/13/2013

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