by RocketFFL | 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 RocketFFL | Aug 25, 2017 | ATF, NFA, Statistics
Welcome to the mother-load of ATF-related data on NFA firearms! Each year the ATF publishes a report that includes data on the number of firearms in commerce (made, exported, and imported) and statistics on NFA firearms (forms, revenue, and distribution) and FFLs...