by Ryan Cleckner | May 1, 2026 | FFL, NFA
An SOT (Special Occupational Taxpayer) is an FFL (Federal Firearms Licensee) that makes or sells NFA firearms (silencers, machine guns, short barreled rifles, etc). The SOT is a “taxpayer” because they pay a special annual tax in order to deal with a...
by Ryan Cleckner | Aug 3, 2017 | ATF, ATF Rulings, FFL, News
The ATF just released their July 2017 newsletter. These ATF newsletters are periodically released to help update the firearms industry on internal ATF news, as well as clarify and/or explain recent ATF rulings. This newsletter covered: Announcement – ATF stands...