TW 022 - NFA Definitions

TW022 - NFA definitions

National Firearms Act of 1934 (NFA)

 Legislation started after attempted assassination of President Franklin D. Roosevelt in 1933

Attempt to reduce prohibition-era gang violence



Requires registration and taxation of certain firearms


Short Barreled Shotguns (SBS)

Short Barreled Rifles (SBR)

Machine Guns

Any Other Weapons (AOW)

Destructive Devices



Any device for silencing, muffling, or diminishing the report of a portable firearm

INCLUDES - Any parts designed and intended for use in making a silencer


Short Barreled Shotgun

Any shotgun with a barrel length less than 18” or an overall length less than 26”


Short Barreled Rifle

Any rifle with a barrel length less than 16” or an overall length less than 26”


Machine Gun

A firearm which is designed to shoot more than one shot with a single function of the trigger

INCLUDES - any part which is designed and intended solely and exclusively for use in converting a weapon into a machine gun


Any Other Weapon

A firearm, other than a handgun with a rifled barrel, capable of being concealed (26” overall length or less)

A handgun with a smooth bore designed to fire a shotgun shell

Improvised and disguised firearms


Destructive Device

Any explosive or projectile with more than a ¼ ounce charge

A firearm with a bore of more than one-half inch in diameter

Exceptions - shotguns and shotgun shells recognized by ATF for sporting purposes


NFA Taxes

Manufacturing and/or transferring NFA firearms require the payment of a tax

Silencer, SBS, SBR, Machine Gun, DD: $200 (since 1934)

$3,000 in today’s money

AOW: $5


Special Occupational Taxpayers can pay a tax once per year for all NFA firearms

$1,000 or $500 depending on size and type of business

Classes of SOT:

Class 1 - Importer of NFA firearms

Requires Type 8 or 11 FFL

Class 2 - Manufacturer of NFA firearms

Requires Type 7 or 10 FFL

Class 3 - Dealer in NFA Firearms

Requires Type 1 or 2 FFL

 18 USC 921

 26 USC 5845

Get an FFL/Become an SOT

Firearms as Gifts