If you're looking to purchase a suppressor or any other NFA Firearm like a Short Barreled Rifle (SBR) and you're not an FFL and SOT, then you're going to need to get a tax stamp.
In this NFA Tax Stamp Guide, we’ll walk you through how to obtain a tax stamp for a suppressor or SBR.
To start, we’ll break down which firearm types require tax stamps.
Class 3 Firearms
Tax stamps are required for what many people call "Class 3 Firearms."
The term "Class 3 firearm" is commonly used, but it is a bit of a misnomer. Technically there is no such thing as a Class 3 Firearm - instead, "Class 3" refers to the type of SOT that an FFL is, depending on their type of FFL.
- A Class 3 SOT is a dealer of NFA Firearms (where you're buying your suppressor, SBR, or other NFA firearm).
- A Class 2 SOT is the manufacturer of the NFA Firearm sold by the Class 3 dealer.
- A Class 1 SOT is the importer of any foreign NFA firearm.
SOT Classes
| SOT Class | Purpose | FFL Types |
|---|---|---|
| Class 1 SOT | Importing NFA Firearms | Type 08 and 11 FFLs |
| Class 2 SOT | Manufacturing NFA Firearms | Type 7 and 10 FFLs |
| Class 3 SOT | Dealing NFA Firearms | Type 01, 02, and 09 FFLs |
Despite the terminology technicalities, we'll refer to them here as both NFA firearms and Class 3 firearms.
Here's a list of all the Class 3 firearms that require an NFA tax stamp:
- Suppressors
- Short Barreled Rifles (SBR)
- Short Barreled Shotguns (SBS)
- Machine Guns
- Destructive Devices
- Any Other Weapons (AOW)
The most common "class 3 firearms" are suppressors and short barreled rifles (SBR).
If you'd like to possess one of these and you aren't an FFL, then you'll need to get a tax stamp first.
Tax Stamp
A tax stamp is required for a non-FFL/SOT to possess any NFA Firearm.
For FFLs, a once a year tax is paid instead which makes the FFL a Special Occupational Taxpayer (SOT) and a tax stamp for each item is not required.
The National Firearms Act of 1934 (NFA) regulated the "class 3 firearms" above, and required their registration along with the payment of a federal tax for each item.
To get a NFA tax stamp, an application is made with the ATF on either an ATF Form 1 or an ATF Form 4.
The approved NFA application is returned with a stamp showing that the tax has been paid - this is the literal "tax stamp."
ATF Form 1
An ATF Form 1 is used when someone want to make their own NFA Firearm.
The Form 1 must be returned approved with a tax stamp BEFORE the NFA Firearm is made.
If you are a Type 07 FFL and Class 2 SOT, you can manufacture NFA Firearms whenever you want (no pre-approval needed) and simply submit a different ATF Form notifying the ATF that the class 3 firearm has been made - this is an ATF Form 2.
If you'd like to learn more about the Form 1, check out our ATF Form 1 Guide.
ATF Form 4
An ATF Form 4 is used when a non-FFL is buying a "class 3 firearm" either from a Class 3 FFL Dealer or another individual.
Once the Form 4 is returned with a tax stamp from the ATF, the purchaser can take possession of the NFA Firearm.
If you are an FFL, with any Class of SOT, you'd use another form, the ATF Form 3, to take possession of the "class 3 firearm." As an individual, the wait time for a tax stamp on a Form 4 is 10 month or more. As an FFL using a Form 3, the wait time is usually only a day or two.
If you'd like to learn more about the Form 4, check out our ATF Form 4 Guide.
In some situations, a Form 4 is filled out using an NFA trust instead of as an individual.
ATF Forms
| ATF Forms | Purpose |
|---|---|
| ATF Form 1 | Permission to make an NFA Firearm by a non-FFL |
| ATF Form 2 | Notification after a Class 3 Firearm is made by an FFL |
| ATF Form 3 | Used for transferring an NFA Firearm between FFLs |
| ATF Form 4 | Used for purchasing a Class 3 Firearm by a non-FFL |
| ATF Form 5 | Used for transferring an NFA Firearm from an FFL to the government |
Suppressor Tax Stamp
The most common tax stamp is for suppressors.
Suppressors, or as I like to call them, silencers, are incredibly popular and legal in most states.
Before taking possession of a suppressor, you need to have an approved ATF Form with a tax stamp.
If you're not an FFL and looking to buy a suppressor, use a Form 4. If you're looking to build your own suppressor, use a Form 1.
Suppressor vs Silencer
The terms suppressor and silencer are completely interchangeable.
I use the term silencer because I am an attorney that specializes in firearms law, and the laws and regulations call them "silencers", so that's the term I use.
However, the term "silencer" sounds scary, and the anti-gun crowd hates them. So, the term "suppressor" is often used instead to make them sound less scary. Also, they don't actually "silence" a firearm - instead, they suppress the noise to safe hearing levels.
SBR Tax Stamp
The next most popular tax stamp is an SBR tax stamp.
SBR stands for "short barreled rifle." An SBR is any rifle that has a barrel length less than 16 inches or an overall length less than 26 inches.
If you're looking to put a short barrel on a rifle you have, you would apply for your SBR tax stamp with an ATF Form 1. If you're looking to buy an SBR, you would apply for your nfa tax stamp for the SBR on an ATF Form 4.
ATF Form 4
The ATF Form 4 is used for transferring an NFA Firearm from an individual or an FFL to a non-FFL.
A purchaser fills out the Form 4 and submits it to the ATF along with photographs, fingerprints, and a $200 tax for most NFA Firearms and a $5 tax for AOW.
For more, check out How to fill out a Form 4.
ATF Form 1
The ATF Form 1 is used for making your own "class 3 firearm."
Fill out the ATF Form 1 and submit it along with fingerprints, photos, and a check for the NFA tax stamp ($200 in most cases).
Do NOT have all of the parts to assemble your class 3 firearm (NFA Firearm) or start making it until you have an approved Form 1 back from the ATF.
How to get a Class 3 Firearm without a Tax Stamp
If you'd like to get a class 3 firearm, or NFA firearm, without a tax stamp and waiting on the lengthy approval process, you can get your FFL and become an SOT.
Once you're an FFL/SOT, you can pay $500 once a year as your SOT registration, instead of $200 per NFA firearm for a tax stamp.
If you'd like to learn more about getting an FFL, check out our How to Get an FFL Guide.
For clarification, if I want to add a stock to a PCC, pistol caliber carbine, thus making it an SBR. I fill out Form 1? Also, do I have to pay the $200 annually, or one time?
Just one time. But, if you get your FFL, you pay $500 per year to buy and make as many NFA Firearms as you want!
Ryan- Thank you for your work and a great website. You lay out the particulars & processes very distinctively & completely. I do own a registered SBR which was registered via email. The process was a breeze. I now have been waiting 8 months for the stamp for a suppressor. The dealer said that the email process was not being used or was discontinued. I’m sure that our current administration does not have our 2A rights as a priority. Is the wait normal? I hope I don’t die before it happens. Again, I appreciate the information and will be referring to your site in the future.
Would i need a tax stamp for each sbr if i filled out form 4
Yes, if you use a Form 4 as a non-FFL you need a tex stamp per NFA firearm. However, if you get an FFL and become an SOT, you pay the SOT registration once per year and get unlimited NFA firearms.
I own three SBRs purchased under my FFL. If I decided not to re-new the FFL, will I need to get a Tax Stamp for the SRBs?
This depends on how your FFL is setup.
I want to convert my Colt M4 to 300 blackout with a 10 inch barrel. At some point I would like to add a suppressor on the threaded barrel. Do I need separate tax stamps for the short barrel rifle and the suppressor?
Yes, as you would have two separate NFA Firearms: one would be a short barreled rifle and the other would be a silencer.
However, if you got an FFL and become an SOT, you could have as many NFA Firearms as you wanted without getting a tax stamp for each.
I got a felony when i was 15 they tried me as an adult. My civil rights and gun rights are restored. I can walk into any gun store and buy a gun with no issues. Ive never even been delayed. My question is can i get a tax stamp for a surpressor or sbr.
Rec’d the tax stamp all approved. When exactly must I get the firearm engraved? Immediately or at a later point upon selling?
I have a lower that want to do a SBR. However I want to run a 5.56 upper for the range and a 7.62 upper for hogs. Can I do that when registering the lower?
Thank you Sir
If you’re looking for ATF compliance help, please ask this question in the ATF compliance member’s area.
I feel like this should be an obvious yes, but after approval of my form 4, do I need to have my tax stamp in hand when I go to my FFL to retrieve my NFA item?
You will need the approved form, yes.
I have two pistols (Galil Ace and Kriss Vector). Can I submit forms for stamps to have them classified as SBRs? Thank you for your work and your website. Very informative.
Yes, you can apply to make them into SBRs by submitting Form 1s. After they come back approved, you can then make the pistols into an SBR.
Curious about where store tax stamp. Where should I store my tax stamp? At home with me and the silencer or in safe deposit box at the bank? If I use my silencer does it have to be on my person? The county sheriff is aware of me having one.
Does the tax stamp go with the nmm owner or firearm when it’s transferred? Say a wife purchase a NFA item and decides to gift it to her husband later, how does that work?
That would require a transfer on a Form 4 and the payment of the tax again. One person to another is an NFA transfer.
If I carry a SBR in my vehicle(legal here) do i need to keep the tax stamp on my person? sort of like a permit.
You should keep a copy of it with the gun in case there are questions about it. I would leave the actual original stamp at home in a safe location.
Build Uzi kit How to ATF $50 and tax stamp for auto
Law says 16″ barrel or overall length of 26″,so can I purchase one with an 11″ barrel and 15 inch of stock and receiver to equal 26″.
Legal(no tax stamp) or would it be illegal
It’s considered a short barreled rifle (NFA) if it has either a barrel shorter than 16″ OR an overall length less than 26″
If I have a SBR stamp for my 10.5″ build with a stock, do I need to purchase a SECOND stamp to put a suppressor on that weapon?
You would need a second stamp for the suppressor, regardless of which firearm it is used on.
Who’s authorized and who must you show your NFA paperwork to when they ask to see it,
let’s say at the gun range or in public area that allow the use of firearms.
I bought an SBR – 10” barrel 300blk from a private seller. I’d like to register it but the only information I have about the guy I bought it from is his phone number. Will this be a problem when I start the process?
I live in the state of N.Y. I have my FFL class 7 I read someway that ATF will not Approved a SOT stamp to a anyone living in the state that prohibits a NFA item and not refund there money if they did .So my question to you guys is if i apply for my S.O.T. being a FFL and all will i get approved Thank You
That is not how it works – FFLs in states that ban items can still sell to other states and to LE in their own state.