If you have your C&R can you apply for your SOT Class III or do you need a reguler FFL license first?
C&R is strictly for collecting C&R firearms through interstate commerce.
You need a regular FFL and then get the SOT.
Q: Does payment of the tax qualify me to import, manufacture, or deal in NFA firearms?
No, the taxpayer must also have the appropriate Federal Firearms license (FFL). In order to import NFA firearms, the person must have an FFL as an importer of firearms under the Gun Control Act (GCA). Similarly, to manufacture NFA firearms, the person must have an FFL as a manufacturer of firearms under the GCA. To deal in NFA firearms, the person must have an FFL that allows him/her to deal in firearms under the GCA
(see next question, too). Please note that importers may also be required to register under the Arms Export Control Act. For further information, please refer to the FAQs dealing with the importation of firearms (Section L).
When must firearms special (occupational) taxes be paid and how much are the taxes?
These taxes must be paid in full on first engaging in business and thereafter on or before the first day of July. The current taxes are set out in the following table.
Special (Occupational) Tax Rates Under The NFA Class of Taxpayer Annual Fee
1. Importer of Firearms (Including “Any Other Weapon”) $1000.00
2. Manufacturer of Firearms (Including “Any Other Weapon”) $1000.00
3. Dealer of Firearms (Including “Any Other Weapon”) $500.00
1.Importer of Firearms (Including “Any Other Weapon”) REDUCED* $500.00
2.Manufacturer of Firearms (Including “Any Other Weapon”) REDUCED* $500.00
REDUCED = Rates which apply to certain taxpayers whose total gross receipts in the last taxable year are less than $500,000
Q: Does a single special (occupational) tax payment entitle a person or firm to import and manufacture firearms?
No. A separate special (occupational) tax payment must be made for each of these activities. However, Class 1 (importer) and Class 2 (manufacturer) special (occupational) taxpayers are qualified to deal in NFA firearms without also having to pay special (occupational) tax as a Class 3 dealer.
[27 CFR 479.39]