1140-AA76 202510 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1140 Bureau of Alcohol, Tobacco, Firearms, and Explosives ATF 1100 Department of Justice DOJ Clarifying Special (Occupational) Tax Payments Per Business Activity

This rule proposes to amend 27 CFR 479.39 by clarifying that the Special (Occupational) Tax (SOT) is to be paid one time during the taxable year for each business taxable under 26 U.S.C. 5801 notwithstanding the number of licenses the persons holds under the GCA. A business taxable is one of three distinct types of taxable NFA business activity conducted by a person at a business premises importing, manufacturing, or dealing NFA firearms. The NFA regulations allow for engaging in more than one taxable business at the same business premises provided SOT is paid on each such business. 27 CFR 479.39.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Deregulatory 27 CFR 479.39 26 U.S.C. 5801 26 U.S.C. 5811 26 U.S.C. 5812 26 U.S.C. 7801 26 U.S.C. 7805 No NPRM 07/00/2026 No No None No No No No Marlyn Butler Annette Regulations Writer 1140 Bureau of Alcohol, Tobacco, Firearms, and Explosives ATF 202 648-7070 ora@atf.gov 99 New York Ave. NE, Washington DC 20226