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1 July 2008, segments of the alcohol trade (producers and marketers of alcohol beverages, manufacturers of non-beverage products, users of tax-free alcohol, and users and dealers of specially denatured spirits) were also subject to special (occupational) taxes. These taxes were repealed in Public Law 109–59.
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In addition to the firearms industry, the tobacco industry is also subject to paying special (occupational) taxes, and are therefore SOTs. Specifically, manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and tobacco export warehouse proprietors are subject to tax. Before
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The
Special Occupational Tax is due on or before July 1 of each year. The tax rate for every importer and manufacturer is $ 1,000 per year or part of a year. The tax rate for each dealer is $ 500 per year or part of a year. Importers and manufacturers engaged in business with less than $ 500,000 in
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gross receipts in the most recent taxable year are given relief in the form of a $ 500 reduction in SOT tax payment making the total SOT tax $ 500. In addition to the SOT tax, all importers and manufacturers must pay an annual
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49:(TTB) for firearms imported or manufactured for re-sale. The excise tax applies only when the quantity of firearms imported or manufactured during the year is 50 or more.
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To get a Class 2 SOT status, a manufacturer FFL is needed, which are FFL Types 7 and 10.
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To get a Class 1 SOT status, an importer FFL is needed, which are FFL Types 8 and 11.
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weapons. The
National Firearms Act Special Occupational Taxpayer class is part of the
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To get a Class 3 SOT status, a dealer FFL is needed which are FFL Types 1 and 2.
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Appendix A. Bureau of
Alcohol, Tobacco, Firearms and Explosives
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Group of
Federal Firearm Licensees in the United States
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Bureau of
Alcohol, Tobacco, Firearms, and Explosives
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Bureau of
Alcohol, Tobacco, Firearms and Explosives
140:ATF National Firearms Act Handbook (ATF P 5320.8)
185:FFLeZCheck system for verifying FFL validity
61:Class 2, Usage: manufacturer of NFA firearms
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190:NRA-ILA Factsheets: Federal Firearms License
58:Class 1, Usage: importer of NFA firearms
166:Alcohol and Tobacco Tax and Trade Bureau
30:who manufacture, import and/or transfer
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64:Class 3, Usage: dealer of NFA firearms
53:Special Occupational Taxpayer Classes
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200:Class3Dealers - FFL Online Directory
195:NRA-ILA Factsheets: Federal Gun Laws
121:National Firearms Transfer Tax Rates
220:United States federal firearms law
164:Firearms and Ammunition Excise Tax
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78:Other occupations subject to tax
152:National Firearms Act (NFA) FAQ
36:Internal Revenue Code of 1986.
20:Special Occupational Taxpayers
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99:Firearm Owners Protection Act
116:Gun law in the United States
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24:Federal Firearm Licensees
180:Directory of FFL holders
215:1934 in American law
47:Tax and Trade Bureau
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174:External links
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209:Categories
127:References
43:excise tax
105:Form 4473
87:See also
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32:NFA
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