27 CFR 479.32 – Special (occupational) tax rates
Current as of: 2024 | Check for updates
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Except as provided in § 479.32a, the special (occupational) tax rates effective January 1, 1988, are as follows:
| Per year or fraction thereof | |
|---|---|
| Class 1—Importer of firearms (including an importer only of weapons classified as “any other weapon”) | $1,000 |
| Class 2—Manufacturer of firearms (including a manufacturer only of weapons classified as “any other weapon”) | 1,000 |
| Class 3—Dealer in firearms (including a dealer only of weapons classified as “any other weapon”) | 500 |