Read about the types of FFL’s so you can understand which FFL is paired with which SOT and why. These are logically enough Class 1, Class 2 and Class 3 SOT.Įach type of SOT pairs with a different type of FFL in order to allow the license holder to do different things with NFA devices. There are three classes of Special Occupation Taxpayer or SOT that FFL holders can get.
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To learn more about FFL’s and how to get them, click here. We mostly care about the fact that (1) FFL’s exist, and (2) you need one before you can get your Class 3 SOT. That’s why people usually say “FFL” or “SOT” when talking about these sorts of things.įederal Firearms Licenses exist for the purpose of facilitating various commercial (or in the case of the 03 FFL, collector) activities related to the sale, manufacturing, import or export of firearms and ammunition.įFL’s date back to the 1930’s and have been refined since then. So a Class 3 license is different from a Type 3 license. Remember, FFL’s or Federal Firearms Licenses have TYPES, while SOTS have CLASSES. The Class 3 SOT should NOT be confused with the Type 03 FFL which is for collectors to acquire curio and relics items. But here we are only focusing on the Class 3 License or SOT. If you want to both make and sell NFA items, you’ll need a 07 FFL and a Class 2 SOT. This allows the retail sale of NFA items like silencers. If you have a 01 FFL, you’ll get a Class 3 SOT. Class 1 and Class 2 involve various import and export or manufacturing of NFA items. While there are three different SOT’s, we are only concerned with the Class 3 SOT. SOT stands for Special Occupational Taxpayer and when combined with the proper FFL, allows for the sale of NFA items. The proper name for a Class 3 license is Class 3 SOT. Frequently Asked Questions about Class 3 Licenses.Do You Need a Federal Firearms License to Buy a Silencer?.
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