| dbo:abstract |
Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. 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 1,000peryearorpartofayear.Thetaxrateforeachdealeris1,000 per year or part of a year. The tax rate for each dealer is 1,000peryearorpartofayear.Thetaxrateforeachdealeris500 per year or part of a year. Importers and manufacturers engaged in business with less than 500,000ingrossreceiptsinthemostrecenttaxableyeararegivenreliefintheformofa500,000 in gross receipts in the most recent taxable year are given relief in the form of a 500,000ingrossreceiptsinthemostrecenttaxableyeararegivenreliefintheformofa500 reduction in SOT tax payment making the total SOT tax $500. In addition to the SOT tax, all importers and manufacturers must pay an annual Excise tax to the Tax and Trade Bureau (TTB) for firearms imported or manufactured for re-sale. The excise tax applies only when the quantity of firearms imported or manufactured during the year is 50 or more. (en) |
| dbo:wikiPageExternalLink |
http://fflgundealers.net/ https://www.atfonline.gov/fflezcheck http://www.nraila.org/GunLaws/FederalGunLaws.aspx%3FID=60 http://www.class3dealers.com https://web.archive.org/web/20050803074617/http:/www.nraila.org/Issues/FactSheets/Read.aspx%3FID=70 |
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dbc:1934_in_law dbr:Bureau_of_Alcohol,_Tobacco,_Firearms,_and_Explosives dbr:United_States dbr:Title_26_of_the_United_States_Code dbr:Federal_Firearms_License dbr:Firearm_Owners_Protection_Act dbr:Form_4473 dbc:United_States_federal_firearms_law dbr:Alcohol_and_Tobacco_Tax_and_Trade_Bureau dbr:National_Firearms_Act dbr:Gun_law_in_the_United_States dbr:Excise_tax_in_the_United_States dbr:Gun_Control_Act |
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dbc:1934_in_law dbc:United_States_federal_firearms_law |
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dbr:Group |
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dbo:Band |
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Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons. The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986. (en) |
| rdfs:label |
Special Occupational Taxpayers (en) |
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freebase:Special Occupational Taxpayers wikidata:Special Occupational Taxpayers https://global.dbpedia.org/id/4vUHq |
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wikipedia-en:Special_Occupational_Taxpayers?oldid=1078043377&ns=0 |
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wikipedia-en:Special_Occupational_Taxpayers |
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dbr:Sot |
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dbr:Class_2_Special_Occupational_Taxpayer_Federal_Firearms_License |
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dbr:M4_carbine dbr:FN_P90 dbr:Federal_Firearms_License dbr:TEC-9 dbr:National_Firearms_Act dbr:Sot dbr:Class_2_Special_Occupational_Taxpayer_Federal_Firearms_License |
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