There is NO SUCH
THING as a Class 3 Weapon
By: Circuits of AR15.com
"Class 3" refers to a firearms dealer who has
paid a special tax, called the "Special Occupational Tax" (SOT) to
deal in machineguns and other National Firearms Act (NFA) weapons.
Machineguns, Sound suppressors, Short-Barrel Rifles and Shotguns, and
Any Other Weapons (AOW) are all regulated and taxed under the National
Firearms Act of 1934 (NFA) as amended by Title 2 of the Gun Control
Act (GCA) of 1968.
Semi-auto and all other firearms except
large-bore or explosive Destructive Devices are regulated under Title
1 of the Gun Control Act (GCA).
What most people mistakenly call Class 3 is properly referred to as
NFA or Title 2 firearms.
A Class 3 SOT dealer is a dealer of NFA firearms
A Class 2 SOT manufacturer is a manufacturer of NFA firearms
A Class 1 SOT importer is an importer of NFA firearms
Type 1 FFL is a Title 1 dealer or gunsmith
Type 2 FFL is a Title 1 dealer doing business as a pawnbroker
Type 3 FFL is a licensed collector of Curio & Relic (C&R) firearms
Type 6 FFL is a licensed maker of ammunition and reloading components
other than Armor Piercing ammunition
Type 7 FFL is a Title 1 manufacturer of firearms, ammunition and
ammunition components other than NFA, Destructive Devices and Armor
Type 8 FFL is an importer of Title 1 firearms and ammunition
Type 9 FFL is a dealer in Title 1 firearms including NFA destructive
devices, but no other NFA
Type 10 FFL is a manufacturer of Title 1 firearms, ammunition and
ammunition components, including NFA Destructive Devices but no other
NFA, and not including Armor Piercing ammunition
Type 11 FFL is an importer of Title 1 firearms, ammunition and NFA
Destructive Devices, but no other NFA
To get a Class 3 SOT status, you need a dealer or manufacturer FFL
which includes Type 1, 2, 7, 8, 9, 10 or 11 - and pay a yearly $500
tax due every July 1st.
To get a Class 2 SOT status, you need a manufacturer FFL, which
includes Type 7, 10 - and pay a yearly $1000 or $500 (reduced rate for
small manufacturers) tax due every July 1st.
To get a Class 1 SOT status, you need an importer FFL, which includes
Type 8, 11- and pay a yearly $1000 or $500 (reduced rate for small
importers) tax due every July 1st.