WASHINGTON, May 6 -- Bureau of Alcohol, Tobacco, Firearms, and Explosives has issued a proposed rule called: Clarifying Special (Occupational) Tax Payments Per Business Activity.
The proposed rule was published in the Federal Register on May 6 by Robert Cekada, Director.
Summary: The Bureau of Alcohol, Tobacco, Firearms, and Explosives ("ATF") proposes amending Department of Justice ("Department") regulations to clarify that a person engaged in the business of dealing, importing, or manufacturing firearms regulated under the National Firearms Act must pay a special (occupational) tax ("SOT") for each business activity conducted at the same location. However, they are not required to pay a tax for each license they have at that location if...