The Firing Line Forums - View Single Post

n7qvu · July 18, 2010, 09:02 AM

Special Occupational Tax.

This relates to a FFL(01 or 07) that has paid a yearly TAX to ATF/NFA to deal with NFA weapons(SBS, SBR, Silencers, MG etc.

I think the name comes from the fact that folks dealing with alcohol and/or tabacco pay a similar tax.

July 18, 2010, 09:02 AM	#33
n7qvu Senior Member Join Date: December 24, 2009 Location: Overgaard, AZ USA Posts: 153	SOT Special Occupational Tax. This relates to a FFL(01 or 07) that has paid a yearly TAX to ATF/NFA to deal with NFA weapons(SBS, SBR, Silencers, MG etc. I think the name comes from the fact that folks dealing with alcohol and/or tabacco pay a similar tax. __________________ Jerry W. NRA Instructor: Pistol, Home Safety, Personal Protection, RSO, Reloading. NRA Life Member, NRA-ILA Sustaining Member, AZ CCW training org. & instructor, AZ HE instructor. JWsGUNs.com FFL-07, NFA SOT-C2.