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The federal firearms license was established to and implement the Gun Control Act of 1968.The 1968 act was an update or revision of the Federal Firearms Act of 1938 (FFA), which required all manufacturers and dealers of firearms who ship or receive firearms or ammunition in interstate or foreign commerce to have a license, and forbade them from transferring any firearm or most ammunition to ...
The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986. The Special Occupational Tax is due on or before July 1 of each year. The tax rate for every importer and manufacturer is $1,000 per year or part of a year. The tax rate for each dealer is $500 per year or part of a year.
ATF Form 4473, October 2016 revision. A Firearms Transaction Record, or ATF Form 4473, is a seven-page form prescribed by the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF) required in the United States of America to be completed when a person proposes to purchase a firearm from a Federal Firearms License (FFL) holder, such as a gun dealer.
The Firearms Transaction Record, also known as ATF Form 4473, is essentially an application to buy a gun from a licensed dealer. It’s used for a quick background check to make sure the buyer isn ...
The Gun Control Act of 1968 (GCA) mandated that individual and corporate firearms dealers hold a Federal Firearms License (FFL). It also created a system for keeping prohibited persons (e.g. a person determined to be prohibited of possessing a weapon due to criminal history or immigration status) from buying guns that relied upon buyers ...
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This provision effectively prohibited the direct mail order of firearms (except antique firearms) by consumers and mandated that anyone who wants to buy a gun in an interstate transaction from a source other than a private individual must do so through a federally licensed firearms dealer. The Act also banned unlicensed individuals from ...
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