#federal firearms class III license
Explore tagged Tumblr posts
Text
C. 140 § 121 Definition of a Sawed-off Shotguns
Sawed-off Shotguns: These are now illegal in Massachusetts under chapter 269, section 10. They cannot be possessed even by a holder of a federal Class III license. Caution, a legal shotgun with an 18″ barrel can be made into an illegal “sawed-off shotgun” under this definition by installing a pistol grip stock if the overall length then is less than 26″.
please checkout shop.ssdtacticaltraining.c…
View On WordPress
#ATF#atf class 3#C. 140 § 121 Definition of a Sawed-off Shotguns#federal firearms class III license#Glock#gun laws#gun safety#guns#legal shotgun#long guns#Massachusetts#Massachusetts Firearms Laws#massachusetts gun laws#online gun store#sawed-off#shop.ssdtacticaltraining.com#shotguns#Smith and Wesson#SSD Tactical Training#Inc
0 notes
Text
Title 2 Firearms
NFA Weapon Definition
• Machine guns — this includes any firearm which can fire more than 1 cartridge per trigger pull. Both continuous fully automatic fire and “burst fire” (i.e., firearms with a 3-round burst feature) are considered machine gun features. The weapon’s receiver is by itself considered to be a regulated firearm. A non-machinegun that may be converted to fire more than one shot per trigger pull by ordinary mechanical skills is determined to be “readily convertible”, and classed as a machinegun, such as a KG-9 pistol (pre-ban ones are “grandfathered”).
• Short-barreled rifles — this category includes any firearm with a buttstock and either a rifled barrel under 16″ long or an overall length under 26″. The overall length is measured with any folding or collapsing stocks in the extended position. The category also includes firearms which came from the factory with a buttstock that was later removed by a third party. Short-barreled shotguns — this category is defined similarly to SBRs, but the barrel must be under 18″ or a minimum overall length under 26″. and the barrel must be a smoothbore.
youtube
• Suppressors — this includes any portable device designed to muffle or disguise the report of a portable firearm. This category does not include non-portable devices, such as sound traps used by gunsmiths in their shops which are large and usually bolted to the floor.
Destructive Devices
There are two broad classes of destructive devices:
• Devices such as grenades, bombs, explosive missiles, poison gas weapons, etc. Any firearm with a bore over 0.50 inch except for shotguns or shotgun shells which have been found to be generally recognized as particularly suitable for sporting purposes. (Many firearms with bores over 0.50″ inch, such as 12-gauge shotguns, are exempted from the law because they have been determined to have a “legitimate sporting use”.) The state with most machine guns per capita is New Hampshire, with 7.4 for every 1,000 residents. New Hampshire also happens to have the lowest murder rate. In Wyoming, which has a population of only about 600,000, there are over 100,000 “destructive devices” registered. I have not managed to figure out why, but there must be an interesting story there. Washington D.C., which does not appear on the map, has the second highest number of NFA weapons per capita, with 62 per 1,000 residents. Oklahoma‘s total NFA registrations are lower than the national average, but the number of silencers registered is the second highest per capita. California is well known to have some of the strictest gun control laws in the U.S. Yet, it ranks #2 in terms of total number of registered weapons (Texas is #1). Ironically, many of these weapons are owned by Hollywood, an industry that includes some of the loudest voices supporting gun control. Arizona, one of the states that bans nun chucks, ranks #9 overall with 16 NFA-registered weapons per 1,000 residents.
youtube
In theory, all Class III weapons are completely banned in New York. Even being in the same room as a machine gun is enough to get you in trouble:
National Firearms Act
The NFA was originally enacted in 1934. Similar to the current NFA, the original Act imposed a tax on the making and transfer of firearms defined by the Act, as well as a special (occupational) tax on persons and entities engaged in the business of importing, manufacturing, and dealing in NFA firearms. The law also required the registration of all NFA firearms with the Secretary of the Treasury. Firearms subject to the 1934 Act included shotguns and rifles having barrels less than 18 inches in length, certain firearms described as “any other weapons,” machineguns, and firearm mufflers and silencers. While the NFA was enacted by Congress as an exercise of its authority to tax, the NFA had an underlying purpose unrelated to revenue collection. As the legislative history of the law discloses, its underlying purpose was to curtail, if not prohibit, transactions in NFA firearms. Congress found these firearms to pose a significant crime problem because of their frequent use in crime, particularly the gangland crimes of that era such as the St. Valentine’s Day Massacre. The $200 making and transfer taxes on most NFA firearms were considered quite severe and adequate to carry out Congress’ purpose to discourage or eliminate transactions in these firearms. The $200 tax has not changed since 1934.
As structured in 1934, the NFA imposed a duty on persons transferring NFA firearms, as well as mere possessors of unregistered firearms, to register them with the Secretary of the Treasury. If the possessor of an unregistered firearm applied to register the firearm as required by the NFA, the Treasury Department could supply information to State authorities about the registrant’s possession of the firearm. State authorities could then use the information to prosecute the person whose possession violated State laws. For these reasons, the Supreme Court in 1968 held in the Haynes case that a person prosecuted for possessing an unregistered NFA firearm had a valid defense to the prosecution — the registration requirement imposed on the possessor of an unregistered firearm violated the possessor’s privilege from self-incrimination under the Fifth Amendment of the U.S. Constitution. The Haynes decision made the 1934 Act virtually unenforceable.
youtube
Title II of the Gun Control Act (GCA) of 1968
Title II amended the NFA to cure the constitutional flaw pointed out in Haynes. First, the requirement for possessors of unregistered firearms to register was removed. Indeed, under the amended law, there is no mechanism for a possessor to register an unregistered NFA firearm already possessed by the person. Second, a provision was added to the law prohibiting the use of any information from an NFA application or registration as evidence against the person in a criminal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of the application or registration. In 1971, the Supreme Court re-examined the NFA in the Freed case and found that the 1968 amendments cured the constitutional defect in the original NFA. Title II also amended the NFA definitions of “firearm” by adding “destructive devices” and expanding the definition of “machinegun.”
Firearm Owners’ Protection Act
In 1986, this Act amended the NFA definition of “silencer” by adding combinations of parts for silencers and any part intended for use in the assembly or fabrication of a silencer. The Act also amended the GCA to prohibit the transfer or possession of machineguns. Exceptions were made for transfers of machineguns to, or possession of machineguns by, government agencies, and those lawfully possessed before the effective date of the prohibition, May 19, 1986.
TITLE II WEAPONS
Some of you may have heard of title 2 guns, or any attachment/firearm protected by the National Firearms Act. If you’ve played any war-related game, such as Call-of-Duty, you’ll be somewhat familiar with this information. Title 2 weaponry isn’t anything to mess with. In order to legally use, distribute, or own a title 2 weapon, there’s a lot of background information you’ve got to know.
Classes
There are five main classes of title 2 weapons, with some subcategories. All of these classes of title 2 weapons require a special permission to wield or possess any of them. Title 2 weapons, otherwise known as NFA firearms require a type 1 Federal Firearms License and a Special Occupation Tax (SOT) if they’re being sold to you. In order to possess the title 2 weapon, you’ve got to pay a $200 tax through a tax stamp, and fill out the ATF Form 4. The Gun Control Act of 1968 (initially prompted by Kennedy’s assassination in ’63) is a revision of the National Firearms Act in 1934. The Gun Control Act regulated firearms in America so they’d be a bit more difficult to purchase.
Short Barreled Weapons
RIFLES A Short Barreled Rifle (SBR) is justified as a weapon having a barrel, or barrels that are less than 16 inches in length. A rifle is used by firing from the shoulder, a single bullet through a barrel, however SBR’s may or may not be able to maintain a shoulder recoil after modification. SBR’s are usually modified fully-automatic versions of AR-15’s, M4’s and occasionally an AK-47. Short barreled rifles are much less common than short barreled rifles due to the loss of accuracy in making an SBR. Shotguns A Short Barreled Shotgun, or SBS is more commonly-known as the sawed-off shotgun. The sawed off shotgun is America’s iconic shotgun due to the entire cameo’s in old-western movies and video games. The sawed-off class is a celebrity with most sawed-offs consisting of the prior gun being a double-barreled shotgun. Similar to the SBR, SBS’s are made by sawing, cutting, or replacing the barrel of a shotgun that is supposed to be shoulder-fired, shooting shot (pellets) or one projectile at a time.
youtube
The National Firearms Act depicts machine guns to be… “any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot without manual reloading, by a single function of the trigger.��� Machine guns have little to no boundary. Just as other weapons and rifles, machine guns hold a specific bullet count in a magazine; however the gas-powered operation system to reload the bullet is a tad different. Rather than waiting for the bullet to load itself into the chamber immediately after the trigger is pulled, a machine gun (fully-automatic) releases a spurt of bullets based on the length of time the shooter is holding down the trigger. These bullet spurts are called ‘bursts’ and some machine guns even feature a ‘3 round burst’ where three shots are fired in one pull of the trigger, rather than one. Silencers Silencers – otherwise known as suppressors – are any muzzling or silencing device attached to the barrel of a gun. Its immediate purpose is to diminish the report of Suppressors come for all sorts of weapons, and have many uses. One popular use among weapon owners is for hunting. Silencing a shotgun, or rifle prior to a hunt could save you a lot of time, and allow you to not have to wear ear protection. Another common use of a silencer is to reduce the recoil of fire. This can greatly reduce firing fatigue. Ironically called a silencer, attaching a suppressor doesn’t always make the weapon ‘silent’. While accounting for 15-30 dB of noise that the silencer actually works for, much more sound (~50+dB) is still forced from the weapon on fire.
youtube
DD’s, or destructive devices aren’t a normal title 2 weapon. There’s two types of DD’s, there are large-bore firearms as well as explosive ordinance. Large bore firearms are any weapon with a bore diameter larger than a half inch, or 12.7mm (50 calibre). The USAS-12 automatic shotgun is considered a large-bore title 2 firearm, or destructive device. Although most shotgun’s have a bore diameter or a half inch or larger, they are exempt through the fact that they are legitimate for sporting. Explosive ordinance are all of your grenades, rocket-propelled grenades, poison gas, bombs, rockets, mines, missiles, and the parts to make or construct any of those. However any rocket that contains less than four ounces of propellant remains exempt.
Any Other Weapon (AOW)
Any other weapon can legitimately be any device or item that is made into a gun. This catch-all category is defined as “any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive,” other than a pistol with a rifled barrel. This category contains improved guns and disguised firearms including cane, knife, and pen guns. An AOW can be transferred to non-prohibited civilians using a $5 stamp rather than a $200 stamp used when transferring machine guns and SBR’s. AOW’s are often misunderstood, and some less common firearms in the NFA AOW section are items like short barreled shotguns without a shoulder stock, or pistols with a secondary vertical grip. NFA – Title 2 Weapons – Machineguns, Short Barreled Rifles (SBR), Short Barreled Shotguns (SBS), Silencers (Suppressors), AOW (Any Other Weapons) and Destructive Devices Title 2 firearms are not as commonly known nor as straight forward as the Title 1s. All title 2 firearms are regulated by what’s known as the National Firearm Act or what we like to refer to as NFA. One could spend months reading about NFA but I���ll hit the major misconceptions… which are (contrary to the assumptions by many individuals and even law enforcement) that NFA weaponry. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barreled shotguns (SBSs) or suppressors, etc.. One does not need or obtain a “Class 3” license to own. In fact there really is no such thing as a class 3 license. When a Title 1 FFL dealer pays what’s known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3. When a manufacturer likes myself (a type 7 FFL) pays his/her SOT, they become a Type 2 SOT and can both MAKE and DEAL in NFA weapons. Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfership from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer must be approved by the ATF before the transfer takes place. This approval takes sometimes many months.
Generally individual transfership is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a onetime $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on ATF form 4s. Dealers can transfer to other dealers using a tax free Form 3. If a person buys a NFA item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state. Similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer. Making of NFA weapons. In May, 1986 President Reagan signed a bill that basically stopped the making of any new machineguns. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made. even by an individual if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Machineguns or full-autos as they are sometimes referred command a hefty price though due to supply and demand. Remember that no civilian can possess a machinegun manufactured after May 1986 except for law enforcement so there is a finite quantity available. Your more common machineguns (M16, MP5s, etc.) are currently selling for close to $20,000!!!! Pretty pricey for a gun that basically is really worth less than $1000.00! Machineguns generally go up several thousand dollars per year and some use as investments. I have bought and made considerable profits within just a few years by buying and selling NFA machineguns. They have been legal to own since 1934 so this is nothing new to the US laws. Officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is only to state that the individual has nothing negative in his or her NCIC check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff (still need ATF approval) however they have tax implications and are not recommended to merely obtain NFA items.
Utah Gun Lawyer
Gun Lawyer In Utah – call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
File For Divorce In Utah
Foreclosure Lawyer Tooele Utah
Custody And Cohabitation
Tenant Bankruptcy Affects A Landlords Eviction Rights
Transfer On Death Tax
DOPL Hearings
{ "@context": "http://schema.org/", "@type": "Product", "name": "ascentlawfirm", "description": "Ascent Law helps you in divorce, bankruptcy, probate, business or criminal cases in Utah, call 801-676-5506 for a free consultation today. We want to help you. ", "brand": { "@type": "Thing", "name": "ascentlawfirm" }, "aggregateRating": { "@type": "AggregateRating", "ratingValue": "4.9", "ratingCount": "118" }, "offers": { "@type": "Offer", "priceCurrency": "USD" } }
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
The post Title 2 Firearms first appeared on Michael Anderson.
from Michael Anderson https://www.ascentlawfirm.com/title-2-firearms/ from Divorce Lawyer Nelson Farms Utah https://divorcelawyernelsonfarmsutah.tumblr.com/post/632310456053334016
0 notes
Text
Title 2 Firearms
NFA Weapon Definition
• Machine guns — this includes any firearm which can fire more than 1 cartridge per trigger pull. Both continuous fully automatic fire and “burst fire” (i.e., firearms with a 3-round burst feature) are considered machine gun features. The weapon’s receiver is by itself considered to be a regulated firearm. A non-machinegun that may be converted to fire more than one shot per trigger pull by ordinary mechanical skills is determined to be “readily convertible”, and classed as a machinegun, such as a KG-9 pistol (pre-ban ones are “grandfathered”).
• Short-barreled rifles — this category includes any firearm with a buttstock and either a rifled barrel under 16″ long or an overall length under 26″. The overall length is measured with any folding or collapsing stocks in the extended position. The category also includes firearms which came from the factory with a buttstock that was later removed by a third party. Short-barreled shotguns — this category is defined similarly to SBRs, but the barrel must be under 18″ or a minimum overall length under 26″. and the barrel must be a smoothbore.
youtube
• Suppressors — this includes any portable device designed to muffle or disguise the report of a portable firearm. This category does not include non-portable devices, such as sound traps used by gunsmiths in their shops which are large and usually bolted to the floor.
Destructive Devices
There are two broad classes of destructive devices:
• Devices such as grenades, bombs, explosive missiles, poison gas weapons, etc. Any firearm with a bore over 0.50 inch except for shotguns or shotgun shells which have been found to be generally recognized as particularly suitable for sporting purposes. (Many firearms with bores over 0.50″ inch, such as 12-gauge shotguns, are exempted from the law because they have been determined to have a “legitimate sporting use”.) The state with most machine guns per capita is New Hampshire, with 7.4 for every 1,000 residents. New Hampshire also happens to have the lowest murder rate. In Wyoming, which has a population of only about 600,000, there are over 100,000 “destructive devices” registered. I have not managed to figure out why, but there must be an interesting story there. Washington D.C., which does not appear on the map, has the second highest number of NFA weapons per capita, with 62 per 1,000 residents. Oklahoma‘s total NFA registrations are lower than the national average, but the number of silencers registered is the second highest per capita. California is well known to have some of the strictest gun control laws in the U.S. Yet, it ranks #2 in terms of total number of registered weapons (Texas is #1). Ironically, many of these weapons are owned by Hollywood, an industry that includes some of the loudest voices supporting gun control. Arizona, one of the states that bans nun chucks, ranks #9 overall with 16 NFA-registered weapons per 1,000 residents.
youtube
In theory, all Class III weapons are completely banned in New York. Even being in the same room as a machine gun is enough to get you in trouble:
National Firearms Act
The NFA was originally enacted in 1934. Similar to the current NFA, the original Act imposed a tax on the making and transfer of firearms defined by the Act, as well as a special (occupational) tax on persons and entities engaged in the business of importing, manufacturing, and dealing in NFA firearms. The law also required the registration of all NFA firearms with the Secretary of the Treasury. Firearms subject to the 1934 Act included shotguns and rifles having barrels less than 18 inches in length, certain firearms described as “any other weapons,” machineguns, and firearm mufflers and silencers. While the NFA was enacted by Congress as an exercise of its authority to tax, the NFA had an underlying purpose unrelated to revenue collection. As the legislative history of the law discloses, its underlying purpose was to curtail, if not prohibit, transactions in NFA firearms. Congress found these firearms to pose a significant crime problem because of their frequent use in crime, particularly the gangland crimes of that era such as the St. Valentine’s Day Massacre. The $200 making and transfer taxes on most NFA firearms were considered quite severe and adequate to carry out Congress’ purpose to discourage or eliminate transactions in these firearms. The $200 tax has not changed since 1934.
As structured in 1934, the NFA imposed a duty on persons transferring NFA firearms, as well as mere possessors of unregistered firearms, to register them with the Secretary of the Treasury. If the possessor of an unregistered firearm applied to register the firearm as required by the NFA, the Treasury Department could supply information to State authorities about the registrant’s possession of the firearm. State authorities could then use the information to prosecute the person whose possession violated State laws. For these reasons, the Supreme Court in 1968 held in the Haynes case that a person prosecuted for possessing an unregistered NFA firearm had a valid defense to the prosecution — the registration requirement imposed on the possessor of an unregistered firearm violated the possessor’s privilege from self-incrimination under the Fifth Amendment of the U.S. Constitution. The Haynes decision made the 1934 Act virtually unenforceable.
youtube
Title II of the Gun Control Act (GCA) of 1968
Title II amended the NFA to cure the constitutional flaw pointed out in Haynes. First, the requirement for possessors of unregistered firearms to register was removed. Indeed, under the amended law, there is no mechanism for a possessor to register an unregistered NFA firearm already possessed by the person. Second, a provision was added to the law prohibiting the use of any information from an NFA application or registration as evidence against the person in a criminal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of the application or registration. In 1971, the Supreme Court re-examined the NFA in the Freed case and found that the 1968 amendments cured the constitutional defect in the original NFA. Title II also amended the NFA definitions of “firearm” by adding “destructive devices” and expanding the definition of “machinegun.”
Firearm Owners’ Protection Act
In 1986, this Act amended the NFA definition of “silencer” by adding combinations of parts for silencers and any part intended for use in the assembly or fabrication of a silencer. The Act also amended the GCA to prohibit the transfer or possession of machineguns. Exceptions were made for transfers of machineguns to, or possession of machineguns by, government agencies, and those lawfully possessed before the effective date of the prohibition, May 19, 1986.
TITLE II WEAPONS
Some of you may have heard of title 2 guns, or any attachment/firearm protected by the National Firearms Act. If you’ve played any war-related game, such as Call-of-Duty, you’ll be somewhat familiar with this information. Title 2 weaponry isn’t anything to mess with. In order to legally use, distribute, or own a title 2 weapon, there’s a lot of background information you’ve got to know.
Classes
There are five main classes of title 2 weapons, with some subcategories. All of these classes of title 2 weapons require a special permission to wield or possess any of them. Title 2 weapons, otherwise known as NFA firearms require a type 1 Federal Firearms License and a Special Occupation Tax (SOT) if they’re being sold to you. In order to possess the title 2 weapon, you’ve got to pay a $200 tax through a tax stamp, and fill out the ATF Form 4. The Gun Control Act of 1968 (initially prompted by Kennedy’s assassination in ’63) is a revision of the National Firearms Act in 1934. The Gun Control Act regulated firearms in America so they’d be a bit more difficult to purchase.
Short Barreled Weapons
RIFLES A Short Barreled Rifle (SBR) is justified as a weapon having a barrel, or barrels that are less than 16 inches in length. A rifle is used by firing from the shoulder, a single bullet through a barrel, however SBR’s may or may not be able to maintain a shoulder recoil after modification. SBR’s are usually modified fully-automatic versions of AR-15’s, M4’s and occasionally an AK-47. Short barreled rifles are much less common than short barreled rifles due to the loss of accuracy in making an SBR. Shotguns A Short Barreled Shotgun, or SBS is more commonly-known as the sawed-off shotgun. The sawed off shotgun is America’s iconic shotgun due to the entire cameo’s in old-western movies and video games. The sawed-off class is a celebrity with most sawed-offs consisting of the prior gun being a double-barreled shotgun. Similar to the SBR, SBS’s are made by sawing, cutting, or replacing the barrel of a shotgun that is supposed to be shoulder-fired, shooting shot (pellets) or one projectile at a time.
youtube
The National Firearms Act depicts machine guns to be… “any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot without manual reloading, by a single function of the trigger.” Machine guns have little to no boundary. Just as other weapons and rifles, machine guns hold a specific bullet count in a magazine; however the gas-powered operation system to reload the bullet is a tad different. Rather than waiting for the bullet to load itself into the chamber immediately after the trigger is pulled, a machine gun (fully-automatic) releases a spurt of bullets based on the length of time the shooter is holding down the trigger. These bullet spurts are called ‘bursts’ and some machine guns even feature a ‘3 round burst’ where three shots are fired in one pull of the trigger, rather than one. Silencers Silencers – otherwise known as suppressors – are any muzzling or silencing device attached to the barrel of a gun. Its immediate purpose is to diminish the report of Suppressors come for all sorts of weapons, and have many uses. One popular use among weapon owners is for hunting. Silencing a shotgun, or rifle prior to a hunt could save you a lot of time, and allow you to not have to wear ear protection. Another common use of a silencer is to reduce the recoil of fire. This can greatly reduce firing fatigue. Ironically called a silencer, attaching a suppressor doesn’t always make the weapon ‘silent’. While accounting for 15-30 dB of noise that the silencer actually works for, much more sound (~50+dB) is still forced from the weapon on fire.
youtube
DD’s, or destructive devices aren’t a normal title 2 weapon. There’s two types of DD’s, there are large-bore firearms as well as explosive ordinance. Large bore firearms are any weapon with a bore diameter larger than a half inch, or 12.7mm (50 calibre). The USAS-12 automatic shotgun is considered a large-bore title 2 firearm, or destructive device. Although most shotgun’s have a bore diameter or a half inch or larger, they are exempt through the fact that they are legitimate for sporting. Explosive ordinance are all of your grenades, rocket-propelled grenades, poison gas, bombs, rockets, mines, missiles, and the parts to make or construct any of those. However any rocket that contains less than four ounces of propellant remains exempt.
Any Other Weapon (AOW)
Any other weapon can legitimately be any device or item that is made into a gun. This catch-all category is defined as “any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive,” other than a pistol with a rifled barrel. This category contains improved guns and disguised firearms including cane, knife, and pen guns. An AOW can be transferred to non-prohibited civilians using a $5 stamp rather than a $200 stamp used when transferring machine guns and SBR’s. AOW’s are often misunderstood, and some less common firearms in the NFA AOW section are items like short barreled shotguns without a shoulder stock, or pistols with a secondary vertical grip. NFA – Title 2 Weapons – Machineguns, Short Barreled Rifles (SBR), Short Barreled Shotguns (SBS), Silencers (Suppressors), AOW (Any Other Weapons) and Destructive Devices Title 2 firearms are not as commonly known nor as straight forward as the Title 1s. All title 2 firearms are regulated by what’s known as the National Firearm Act or what we like to refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconceptions… which are (contrary to the assumptions by many individuals and even law enforcement) that NFA weaponry. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barreled shotguns (SBSs) or suppressors, etc.. One does not need or obtain a “Class 3” license to own. In fact there really is no such thing as a class 3 license. When a Title 1 FFL dealer pays what’s known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3. When a manufacturer likes myself (a type 7 FFL) pays his/her SOT, they become a Type 2 SOT and can both MAKE and DEAL in NFA weapons. Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfership from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer must be approved by the ATF before the transfer takes place. This approval takes sometimes many months.
Generally individual transfership is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a onetime $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on ATF form 4s. Dealers can transfer to other dealers using a tax free Form 3. If a person buys a NFA item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state. Similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer. Making of NFA weapons. In May, 1986 President Reagan signed a bill that basically stopped the making of any new machineguns. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made. even by an individual if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Machineguns or full-autos as they are sometimes referred command a hefty price though due to supply and demand. Remember that no civilian can possess a machinegun manufactured after May 1986 except for law enforcement so there is a finite quantity available. Your more common machineguns (M16, MP5s, etc.) are currently selling for close to $20,000!!!! Pretty pricey for a gun that basically is really worth less than $1000.00! Machineguns generally go up several thousand dollars per year and some use as investments. I have bought and made considerable profits within just a few years by buying and selling NFA machineguns. They have been legal to own since 1934 so this is nothing new to the US laws. Officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is only to state that the individual has nothing negative in his or her NCIC check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff (still need ATF approval) however they have tax implications and are not recommended to merely obtain NFA items.
Utah Gun Lawyer
Gun Lawyer In Utah – call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
File For Divorce In Utah
Foreclosure Lawyer Tooele Utah
Custody And Cohabitation
Tenant Bankruptcy Affects A Landlords Eviction Rights
Transfer On Death Tax
DOPL Hearings
{ "@context": "http://schema.org/", "@type": "Product", "name": "ascentlawfirm", "description": "Ascent Law helps you in divorce, bankruptcy, probate, business or criminal cases in Utah, call 801-676-5506 for a free consultation today. We want to help you. ", "brand": { "@type": "Thing", "name": "ascentlawfirm" }, "aggregateRating": { "@type": "AggregateRating", "ratingValue": "4.9", "ratingCount": "118" }, "offers": { "@type": "Offer", "priceCurrency": "USD" } }
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
The post Title 2 Firearms first appeared on Michael Anderson.
from Michael Anderson https://www.ascentlawfirm.com/title-2-firearms/
0 notes
Text
Title 2 Firearms
NFA Weapon Definition
• Machine guns — this includes any firearm which can fire more than 1 cartridge per trigger pull. Both continuous fully automatic fire and “burst fire” (i.e., firearms with a 3-round burst feature) are considered machine gun features. The weapon’s receiver is by itself considered to be a regulated firearm. A non-machinegun that may be converted to fire more than one shot per trigger pull by ordinary mechanical skills is determined to be “readily convertible”, and classed as a machinegun, such as a KG-9 pistol (pre-ban ones are “grandfathered”).
• Short-barreled rifles — this category includes any firearm with a buttstock and either a rifled barrel under 16″ long or an overall length under 26″. The overall length is measured with any folding or collapsing stocks in the extended position. The category also includes firearms which came from the factory with a buttstock that was later removed by a third party. Short-barreled shotguns — this category is defined similarly to SBRs, but the barrel must be under 18″ or a minimum overall length under 26″. and the barrel must be a smoothbore.
youtube
• Suppressors — this includes any portable device designed to muffle or disguise the report of a portable firearm. This category does not include non-portable devices, such as sound traps used by gunsmiths in their shops which are large and usually bolted to the floor.
Destructive Devices
There are two broad classes of destructive devices:
• Devices such as grenades, bombs, explosive missiles, poison gas weapons, etc. Any firearm with a bore over 0.50 inch except for shotguns or shotgun shells which have been found to be generally recognized as particularly suitable for sporting purposes. (Many firearms with bores over 0.50″ inch, such as 12-gauge shotguns, are exempted from the law because they have been determined to have a “legitimate sporting use”.) The state with most machine guns per capita is New Hampshire, with 7.4 for every 1,000 residents. New Hampshire also happens to have the lowest murder rate. In Wyoming, which has a population of only about 600,000, there are over 100,000 “destructive devices” registered. I have not managed to figure out why, but there must be an interesting story there. Washington D.C., which does not appear on the map, has the second highest number of NFA weapons per capita, with 62 per 1,000 residents. Oklahoma‘s total NFA registrations are lower than the national average, but the number of silencers registered is the second highest per capita. California is well known to have some of the strictest gun control laws in the U.S. Yet, it ranks #2 in terms of total number of registered weapons (Texas is #1). Ironically, many of these weapons are owned by Hollywood, an industry that includes some of the loudest voices supporting gun control. Arizona, one of the states that bans nun chucks, ranks #9 overall with 16 NFA-registered weapons per 1,000 residents.
youtube
In theory, all Class III weapons are completely banned in New York. Even being in the same room as a machine gun is enough to get you in trouble:
National Firearms Act
The NFA was originally enacted in 1934. Similar to the current NFA, the original Act imposed a tax on the making and transfer of firearms defined by the Act, as well as a special (occupational) tax on persons and entities engaged in the business of importing, manufacturing, and dealing in NFA firearms. The law also required the registration of all NFA firearms with the Secretary of the Treasury. Firearms subject to the 1934 Act included shotguns and rifles having barrels less than 18 inches in length, certain firearms described as “any other weapons,” machineguns, and firearm mufflers and silencers. While the NFA was enacted by Congress as an exercise of its authority to tax, the NFA had an underlying purpose unrelated to revenue collection. As the legislative history of the law discloses, its underlying purpose was to curtail, if not prohibit, transactions in NFA firearms. Congress found these firearms to pose a significant crime problem because of their frequent use in crime, particularly the gangland crimes of that era such as the St. Valentine’s Day Massacre. The $200 making and transfer taxes on most NFA firearms were considered quite severe and adequate to carry out Congress’ purpose to discourage or eliminate transactions in these firearms. The $200 tax has not changed since 1934.
As structured in 1934, the NFA imposed a duty on persons transferring NFA firearms, as well as mere possessors of unregistered firearms, to register them with the Secretary of the Treasury. If the possessor of an unregistered firearm applied to register the firearm as required by the NFA, the Treasury Department could supply information to State authorities about the registrant’s possession of the firearm. State authorities could then use the information to prosecute the person whose possession violated State laws. For these reasons, the Supreme Court in 1968 held in the Haynes case that a person prosecuted for possessing an unregistered NFA firearm had a valid defense to the prosecution — the registration requirement imposed on the possessor of an unregistered firearm violated the possessor’s privilege from self-incrimination under the Fifth Amendment of the U.S. Constitution. The Haynes decision made the 1934 Act virtually unenforceable.
youtube
Title II of the Gun Control Act (GCA) of 1968
Title II amended the NFA to cure the constitutional flaw pointed out in Haynes. First, the requirement for possessors of unregistered firearms to register was removed. Indeed, under the amended law, there is no mechanism for a possessor to register an unregistered NFA firearm already possessed by the person. Second, a provision was added to the law prohibiting the use of any information from an NFA application or registration as evidence against the person in a criminal proceeding with respect to a violation of law occurring prior to or concurrently with the filing of the application or registration. In 1971, the Supreme Court re-examined the NFA in the Freed case and found that the 1968 amendments cured the constitutional defect in the original NFA. Title II also amended the NFA definitions of “firearm” by adding “destructive devices” and expanding the definition of “machinegun.”
Firearm Owners’ Protection Act
In 1986, this Act amended the NFA definition of “silencer” by adding combinations of parts for silencers and any part intended for use in the assembly or fabrication of a silencer. The Act also amended the GCA to prohibit the transfer or possession of machineguns. Exceptions were made for transfers of machineguns to, or possession of machineguns by, government agencies, and those lawfully possessed before the effective date of the prohibition, May 19, 1986.
TITLE II WEAPONS
Some of you may have heard of title 2 guns, or any attachment/firearm protected by the National Firearms Act. If you’ve played any war-related game, such as Call-of-Duty, you’ll be somewhat familiar with this information. Title 2 weaponry isn’t anything to mess with. In order to legally use, distribute, or own a title 2 weapon, there’s a lot of background information you’ve got to know.
Classes
There are five main classes of title 2 weapons, with some subcategories. All of these classes of title 2 weapons require a special permission to wield or possess any of them. Title 2 weapons, otherwise known as NFA firearms require a type 1 Federal Firearms License and a Special Occupation Tax (SOT) if they’re being sold to you. In order to possess the title 2 weapon, you’ve got to pay a $200 tax through a tax stamp, and fill out the ATF Form 4. The Gun Control Act of 1968 (initially prompted by Kennedy’s assassination in ’63) is a revision of the National Firearms Act in 1934. The Gun Control Act regulated firearms in America so they’d be a bit more difficult to purchase.
Short Barreled Weapons
RIFLES A Short Barreled Rifle (SBR) is justified as a weapon having a barrel, or barrels that are less than 16 inches in length. A rifle is used by firing from the shoulder, a single bullet through a barrel, however SBR’s may or may not be able to maintain a shoulder recoil after modification. SBR’s are usually modified fully-automatic versions of AR-15’s, M4’s and occasionally an AK-47. Short barreled rifles are much less common than short barreled rifles due to the loss of accuracy in making an SBR. Shotguns A Short Barreled Shotgun, or SBS is more commonly-known as the sawed-off shotgun. The sawed off shotgun is America’s iconic shotgun due to the entire cameo’s in old-western movies and video games. The sawed-off class is a celebrity with most sawed-offs consisting of the prior gun being a double-barreled shotgun. Similar to the SBR, SBS’s are made by sawing, cutting, or replacing the barrel of a shotgun that is supposed to be shoulder-fired, shooting shot (pellets) or one projectile at a time.
youtube
The National Firearms Act depicts machine guns to be… “any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically more than one shot without manual reloading, by a single function of the trigger.” Machine guns have little to no boundary. Just as other weapons and rifles, machine guns hold a specific bullet count in a magazine; however the gas-powered operation system to reload the bullet is a tad different. Rather than waiting for the bullet to load itself into the chamber immediately after the trigger is pulled, a machine gun (fully-automatic) releases a spurt of bullets based on the length of time the shooter is holding down the trigger. These bullet spurts are called ‘bursts’ and some machine guns even feature a ‘3 round burst’ where three shots are fired in one pull of the trigger, rather than one. Silencers Silencers – otherwise known as suppressors – are any muzzling or silencing device attached to the barrel of a gun. Its immediate purpose is to diminish the report of Suppressors come for all sorts of weapons, and have many uses. One popular use among weapon owners is for hunting. Silencing a shotgun, or rifle prior to a hunt could save you a lot of time, and allow you to not have to wear ear protection. Another common use of a silencer is to reduce the recoil of fire. This can greatly reduce firing fatigue. Ironically called a silencer, attaching a suppressor doesn’t always make the weapon ‘silent’. While accounting for 15-30 dB of noise that the silencer actually works for, much more sound (~50+dB) is still forced from the weapon on fire.
youtube
DD’s, or destructive devices aren’t a normal title 2 weapon. There’s two types of DD’s, there are large-bore firearms as well as explosive ordinance. Large bore firearms are any weapon with a bore diameter larger than a half inch, or 12.7mm (50 calibre). The USAS-12 automatic shotgun is considered a large-bore title 2 firearm, or destructive device. Although most shotgun’s have a bore diameter or a half inch or larger, they are exempt through the fact that they are legitimate for sporting. Explosive ordinance are all of your grenades, rocket-propelled grenades, poison gas, bombs, rockets, mines, missiles, and the parts to make or construct any of those. However any rocket that contains less than four ounces of propellant remains exempt.
Any Other Weapon (AOW)
Any other weapon can legitimately be any device or item that is made into a gun. This catch-all category is defined as “any weapon or device capable of being concealed on the person from which a shot can be discharged through the energy of an explosive,” other than a pistol with a rifled barrel. This category contains improved guns and disguised firearms including cane, knife, and pen guns. An AOW can be transferred to non-prohibited civilians using a $5 stamp rather than a $200 stamp used when transferring machine guns and SBR’s. AOW’s are often misunderstood, and some less common firearms in the NFA AOW section are items like short barreled shotguns without a shoulder stock, or pistols with a secondary vertical grip. NFA – Title 2 Weapons – Machineguns, Short Barreled Rifles (SBR), Short Barreled Shotguns (SBS), Silencers (Suppressors), AOW (Any Other Weapons) and Destructive Devices Title 2 firearms are not as commonly known nor as straight forward as the Title 1s. All title 2 firearms are regulated by what’s known as the National Firearm Act or what we like to refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconceptions… which are (contrary to the assumptions by many individuals and even law enforcement) that NFA weaponry. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barreled shotguns (SBSs) or suppressors, etc.. One does not need or obtain a “Class 3” license to own. In fact there really is no such thing as a class 3 license. When a Title 1 FFL dealer pays what’s known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3. When a manufacturer likes myself (a type 7 FFL) pays his/her SOT, they become a Type 2 SOT and can both MAKE and DEAL in NFA weapons. Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfership from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer must be approved by the ATF before the transfer takes place. This approval takes sometimes many months.
Generally individual transfership is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a onetime $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on ATF form 4s. Dealers can transfer to other dealers using a tax free Form 3. If a person buys a NFA item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state. Similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer. Making of NFA weapons. In May, 1986 President Reagan signed a bill that basically stopped the making of any new machineguns. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made. even by an individual if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Machineguns or full-autos as they are sometimes referred command a hefty price though due to supply and demand. Remember that no civilian can possess a machinegun manufactured after May 1986 except for law enforcement so there is a finite quantity available. Your more common machineguns (M16, MP5s, etc.) are currently selling for close to $20,000!!!! Pretty pricey for a gun that basically is really worth less than $1000.00! Machineguns generally go up several thousand dollars per year and some use as investments. I have bought and made considerable profits within just a few years by buying and selling NFA machineguns. They have been legal to own since 1934 so this is nothing new to the US laws. Officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is only to state that the individual has nothing negative in his or her NCIC check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff (still need ATF approval) however they have tax implications and are not recommended to merely obtain NFA items.
Utah Gun Lawyer
Gun Lawyer In Utah – call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
File For Divorce In Utah
Foreclosure Lawyer Tooele Utah
Custody And Cohabitation
Tenant Bankruptcy Affects A Landlords Eviction Rights
Transfer On Death Tax
DOPL Hearings
{ "@context": "http://schema.org/", "@type": "Product", "name": "ascentlawfirm", "description": "Ascent Law helps you in divorce, bankruptcy, probate, business or criminal cases in Utah, call 801-676-5506 for a free consultation today. We want to help you. ", "brand": { "@type": "Thing", "name": "ascentlawfirm" }, "aggregateRating": { "@type": "AggregateRating", "ratingValue": "4.9", "ratingCount": "118" }, "offers": { "@type": "Offer", "priceCurrency": "USD" } }
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
The post Title 2 Firearms first appeared on Michael Anderson.
Source: https://www.ascentlawfirm.com/title-2-firearms/
0 notes
Text
Barley wines. Some regard it as the “peak” of craft beer (personally I prefer imperial stouts) with its merging of flavours and the strong drink of choice for any beer geek.
Courtesy of BeerInfinity
Courtesy of The Beer Bunker
But it wasn’t always this way. For the British readers and fans of British beer, barley wine is a style associated with Whitbread’s Gold Label. Those gold cans sat on supermarket and off-license shelves, next to cans of Tennent’s special brew and was the favoured choice of drink for those looking for a quick boozy hit while Old Tom was associated with smoky pubs and those looking for a strong beer to get them through the working afternoon. [add images]. This stuff wasn’t premium nor top-quality beer – it was strong and potent and designed to give people a buzz – sounds like Strong Zero?
¹But go and ask some of the growing craft beer fans in Japan, the USA, or UK and most of them will have tried a barley wine. Since the mid 90s, the style has seen an increase in popularity, with winter seasonals being full of barley wines. Moreover, imports of barley wines, predominantly from the US, have helped propel the style into the minds and palates of craft beer drinkers in Japan.
But what is barley wine? Barley wines, sometimes written as barleywine, is a misnomer. Though there is wine in the name, there is no wine in the beer. Unlike wine, barley wines are made from the same ingredients as beer uses – malt, water, yeast, and occasionally hops. With it being a traditional style of British beer, there is some subtle dig in the name at Britain’s favourite neighbours – the French.
One of the oldest styles of beer, the current form of barley wine originated in England during the 15th and 16th centuries. Later on, England was often at war with France and it was the duty of patriots, usually from the upper classes, to drink ale rather than red wine, thus taking away funding from the French government, instead funneling it towards the war effort.¹ While at the time barley wine was often brewed in country houses, Bass was the first Bass No. 1 Ale at 10.5%.
Drinkers wanted something that was similar to wine in strength – often between 10% and 12%. Barley wines were also stored for periods of as long at 18 months or two years before consumption, often in oak casks that were once used for wine. When country houses had their own small breweries, it was often the task of the butler to brew ale that was drunk from cut-glass goblets at the dining table.²
Like most versions of British beers, there are now two distinct styles to barley wine – American and English. And like most version of beers that have had an American influence, the US versions of barley wine are hoppier and more bitter, i.e. more aggressive and in your face, while the English versions are malt forward and fruitier.³ The first beer that is considered to be the benchmark for American barleywines is Anchor Brewing Co.’s Old Foghorn in 1976.4 However, there were problems at first:
“Fritz Maytag of Anchor Brewing helped spark interest in the Barley Wine style the US with the release of Old Foghorn Barleywine Ale in 1975. According to sources, he had some trouble with the name at first, because the Bureau of Alcohol, Tobacco and Firearms would not approve the use of the word ‘wine’ in a beverage not containing grapes. So Maytag re-named his brew Barleywine and sold it only in California, where the label did not require Federal approval.”5
Like their bold cousin, the imperial stout, barley wines have also lent themselves to being aged in a variety of ways.The high alcohol content in barley wines preserves them better over time than other styles, and the complex malt profiles change into a multitude of flavors as the hops fade off as the barley wine ages. Oxidation may occur in a low amount to produce flavours such as sherry, cognac, or even whiskey. American barleywines will become more like their English counterparts, so you have a tough decision to make – drink them “fresh” to ensure the hoppiness is still there, or age them to reduce the hop flavours and try it with the malts coming through.
Moreover, barley wines have also seen them become part of the barrel-aging programs. Bourbon and whisky barrels are the vessels of choice, with as the dark fruit flavors, such as raisin, plum, date go well with the meld with the vanilla and oak from the bourbon barrels. Breweries have also been seen blending work well with the beers too, and it’s becoming more common to see barleywines made from a series of batches over time.
Of course, this wouldn’t be much of sources of style if we didn’t include some barley wines to try. However, most of them are seasonal specials, so you’ll need to hunt them down during winter to get them. Buy three or four bottles, with one to try now, and the rest to age and test over time to see how the beers change.
Japanese Barley Wines Worth Trying
1) Baird Ganko Oyaji
The Bottom Line: I liked Baird’s take on a barley wine with Baird Ganko Oyaji Barley Wine; something different from the overblown sweetness that comes with the style. Buy two: drink one and age one.
The Full Review: http://beertengoku.com/2016/12/27/baird-ganko-oyaji-barley-wine-by-baird-beer/
2) Nasu Kogen Nine Tailed Fox
The Bottom Line: It was a really nice ale, though, and I’ll definitely be buying more of it in the future to squirrel away. If you’re going to do the same, take my word for it and let it age for at least a year.
The Full Review: http://beertengoku.com/2018/05/21/nasu-kogen-nine-tailed-fox-2017-by-nasu-kohgen-beer/
3) Daisen G Beer Barley Wine
The Bottom Line: If you’re looking for a good introduction to barleywines, then Daisen G Beer Barley Wine is perhaps a good place to star
The Full Review: http://beertengoku.com/2016/02/12/daisen-g-beer-barley-wine/
Japanese Barrel Aged Barley Wines Worth Trying
1) Shonan Tengu Barley Wine
The Bottom Line: Maybe too dry or woody for some, but I found this extremely agreeable. Perhaps let it age to calm down the bitter woody flavours and emphasise the dry fruit.
The Full Review: http://beertengoku.com/2017/12/25/shonan-beer-tengu-barrel-aged-barley-wine-2017-by-kumazawa-brewing/
2) Swan Lake Barrel Aged Barley Wine
The Bottom Line: It was quite smooth for a barley wine – not refreshing smooth – but definitely easily drinkable for a barley wine.
The Full Review: http://beertengoku.com/2017/12/09/swan-lake-barrel-aged-barley-wine-by-hyouko-yashiki-no-mori/
3) Oh! La! Ho Cuve La Pomme
The Bottom Line: It’s not as bitter as a fresh barley wine, and not as heady despite being 15%.
The Full Review: http://beertengoku.com/2016/06/07/cuve-la-pomme-2012-by-oh-la-ho-beer/
Let’s be honest – if you’re going to try a style of beer, then it’s also worth trying out some of the overseas beers. Here’s some foreign barley wines we also recommend. Check out the label on the bottle to see when the beer was bottled, and also ask how the beer was imported. Was it in a cold chain from start to finish? Was the beer stored in a chilled environment in store? If the shop assistant can’t, or doesn’t know the answer, then give it a miss.
AleSmith Old Numbskull (USA)
Anchor SteamOld Foghorn (USA)
Firestone Walker Sucaba (USA)
Robinson’s Old Tom (UK)
Wild Beer III (UK)
Sources Used
1 – https://www.morningadvertiser.co.uk/Article/2017/08/22/What-is-barley-wine 2 – http://www.camra.org.uk/barley-wine 3 – https://www.bjcp.org/2008styles/style19.php#1c 4 – https://www.pastemagazine.com/articles/2018/01/62-of-the-best-barleywines-blind-tasted-and-ranked.htm 5 – http://mendobrew.com/blog/889_barley-wine-sometimes-older-is-better/
Source of Styles #7 - Barley Wines - the peak of craft beer or just an excuse to get drunk quick? #craftbeer #beer #japan Barley wines. Some regard it as the “peak” of craft beer (personally I prefer imperial stouts…
0 notes
Text
Special Occupations Tax
Class III NFA Weapons/Title 2 firearms are not as commonly known nor as straight forward as the Title 1 firearms. All class III /title 2 weapons fall into 1 of 6 different categories.
• Machineguns, • Short Barrelled Rifles (SBRs), • Short Barrelled Shotguns (SBSs), • Suppressors, • Any Other Weapon (AOWs) and • Destructive Devices.
All title 2 firearms are regulated by what’s known as the National Firearm Act or what we refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconception – which are, contrary to the assumptions by many individuals AND even law enforcement, that NFA weaponry:
• Is legal in almost every state. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barrelled shotguns (SBSs) or suppressors, etc.
youtube
• One does not need to obtain a “Class III” weapons license to own. In fact, there really is no such thing as a class III NFA weapons license. When a Title 1 FFL dealer pays what is known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3.
• Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfer from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer MUST be approved by the ATF before the transfer takes place. This approval takes sometimes many months. Generally individual transfer is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a one-time $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on an ATF form 4. Dealers can transfer to other dealers using a tax free Form . If a person buys NFA weapon(s) or item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state, similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer.
• Making of NFA weapons. In 1986 President Ronald Reagan signed a bill that basically stopped the making of any new machineguns. The Firearm Owners Protection Act, which would loosen restrictions on gun ownership with the reopening of interstate sales of long guns on a limited basis, legalization of ammunition shipments through the U.S. Postal Service (a partial repeal of the Gun Control Act), removal of the requirement for record keeping on sales of non-armour-piercing ammunition, and federal protection of transportation of firearms through states where possession of those firearms would otherwise be illegal, also contained an amendment, The Hughes Amendment which prohibited civilians from owning any machine gun manufactured after 1986. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made, even by an individual, if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Remember that no civilian can possess a machinegun manufactured AFTER May 1986 except for law enforcement and military so there is a finite quantity available.
• Utah is a special state when it comes to Class III NFA weapons. Part of the Form 1 or Form 4 approval process requires that you need to get local Chief Law Enforcement Official (Sheriff or Chief of City Police) to sign off on your form. Well, several years ago, a bill was passed in TN that makes it a SHALL SIGN state which means the Sheriff or Chief MUST sign approval for your transfer unless there is something in your NCIS background check that would otherwise prevent it. No other state does this. Some officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is ONLY to state that the individual has nothing negative in his or her NCIS check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff or fingerprints (still need ATF approval) however they may have tax implications.
youtube
• An interesting and widely unknown fact, since the NFA went into effect in 1934, there has only been ONE, yes, ONE single felony committed in the whole United States since 1934 that involved a legally registered NFA firearm. And it was committed ironically by a crooked police officer who went to a drug house and shot someone on the premises. He used his legally acquired UZI sub machinegun to commit the crime. You hear all the time of machineguns and sawed off shotguns in the news but these have all been by individuals possessing an illegal, non registered weapon. There are millions of records of legally owned entries on the NFA registry too, so it’s not like we’re talking just a few hundred or thousand potential individuals.
Six (6) distinct types of Class III NFA weapons
• Machineguns – Often referred to as full-autos, automatics, etc… any firearm which fires more than 1 bullet for each individual pull of the trigger.
• Short Barrelled Rifles (SBR) – Rifles with barrels less than 16″.
• Short Barrelled Shotguns (SBS) – Shotguns with barrels less than 18”.
• Silencers (Suppressors). Silencers/Suppressors are never portrayed accurately in the movies. If the bullet speed breaks the sound barrier, you WILL hear a pop. Suppressors are meant to alter the signature of a weapon so that it sounds like something else and/or the sound heard doesn’t mark the shooter’s position as easily as a non-suppressed weapon. .22 cal firearms can be suppressed very well though. You can make them so quiet that the action cycling produces more sound than the fired bullet does. With other calibers, sub sonic ammo can be used to lessen the signature as the bullet leaves the barrel. Best analogy I can give is a normal suppressed 5.56/223 from an AR15 will sound more like a .22 cal. rifle being fired.
• Any Other Weapon (AOW) – these are usually things that don’t meet the other criteria above. Put a fore grip on a pistol, guess what? You JUST made an AOW weapon and if the proper paperwork and approval were not obtained prior, you have violated NFA regulations and possess a contraband weapon that carries severe fines and penalties. Other common AOW classifications are these wallet holsters you see that are meant to be/could be fired while the weapon is still in the holster. Pen guns are another example. AOWs are a little special in that the transfer tax for them is only $5.00. Ironically, the “maker” of the AOW still has to pay a $200 maker Form 1 fee just like he/she would to make a SBR, SBS or Silencer.
• Destructive Devices (DDs) – these are self explanatory, but the ATF has classified several classes of shotguns now as destructive devices. The infamous ‘Street Sweeper’ shotgun is considered a DD by the ATF and falls into the title 2/NFA realm.
ATF forms usually used in dealing with these weapons
• ATF Form 1 – Maker Form – used by non manufactures to make NFA weapons – for civilians, only Short Barrel Rifles, Short Barrelled Shotguns, Silencers and AOWs can still be made (after May 1986). The ‘one time’ tax stamp for this form is $200. Maker will receive an approved form back from ATF and he/she can then make the item in question. Once made, if transfer of ownership is ever needed, this would be facilitated on a Form 4 below.
• ATF Form 2 – Manufacturer Registration Form – used by manufacturers only.
• ATF Form 3 – Dealer to Dealer tax-free form. Any SOT can transfer to any other SOT tax free NFA weapons he/she has in their possession/ownership. This is usually done when someone buys an item and it is transferred from a dealer in one state to a dealer in the buyer’s state to facilitate the approval/filing process.
• ATF Form 4 – Tax paid to/from individual form – used when a NFA item is transferred TO or FROM an individual. Even if the individual transfers the said item to a SOT holder/dealer, there still is a $200 transfer tax. Once the SOT has it, they can transfer it back out to another SOT holder tax free (Form 3) or directly to another individual in their state on a tax paid (Form 4).
• ATF Form 5 – Used to transfer NFA items to police departments for official use – tax fee transfer. Dealer use only.
• ATF Form 5320 – Used in the Interstate Transportation of all Title II firearms. If you are traveling between states, you WILL need to fill this form out a few weeks in advance. NFA weapons must remain in the possession of the registered owner so short of just a few exceptions; you may not permit anyone to have possession of your weapon without you being in immediate presence.
youtube
What is an SOT?
An SOT is a taxpayer (entity) with an FFL that has registered with the federal government and paid an annual tax. The status as an SOT applies to the entity (business). This means that a business can get more than one FFL and it can rely on its status as the same SOT. The SOT tax must be paid every year by July 1st, and the cost of the FFL and SOT registration varies per FFL Type and, in some cases, by annual sales. Unfortunately, if you decide to become an SOT on June 1st, you’ll either need to pay again for the next year on July 1st or you’ll need to wait until July 1st to start the next SOT tax year.
How to Become a Class 3 Dealer?
This is what most people are wondering about when they ask “How do I become a Class 3 License?” The first step is to become a Federal Firearm Licensee. After you have your FFL, you’re ready to register as an SOT and pay the appropriate tax:
Ensure that You Have the Correct FFL/Business Structure
You must ensure that you set your business up properly and got the correct type of FFL. If you took our course, don’t worry – you’re all set! If you want to be a dealer, you may use a Type 7 manufacturer’s license. The opposite isn’t true – a Type 1 dealer may not manufacture firearms. NFA firearms will be registered to the entity. We recommend using an actual business entity (a corporation or LLC) for liability purposes, but being a sole proprietor does have one benefit for some. If you decide to go out of business and give up your FFL, then all of the firearms, including NFA firearms (except post-1986 machine guns), can transfer freely (no transfer tax) to you as an individual. This is because the NFA firearms are registered to the SOT (the entity) and not the FFL license.
Select Your Class of SOT and Tax-rate
the Class of SOT you must become depends on the activity you want to engage in. Once you’ve determined that Class of SOT you need to become, you must then figure out your tax rate. For some FFLs, the SOT tax rate changes depending on whether your total sales are over or under $500,000 annually.
Take an Online SOT Registration Course
The actual process of getting your FFL License and registering as an SOT can be difficult. However, thanks to online SOT certification courses, it’s never been easier. However, it’s incredibly important that you take the right one. When choosing an SOT Registration course, you should look to make sure that you are getting: legal advice from an actual firearms attorney that has the appropriate certifications:
• legal advice from an actual firearms attorney that has the appropriate certification guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the ATF
• guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the AT professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
youtube
• professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
Finally, Apply for and Register as an SOT
Upon ensuring you have the correct FFL and business type, have chosen the right Class of SOT, and taken your course, you’re finally ready to apply for your SOT registration to become a Class 3 dealer, a Class 2 Manufacturer, or a Class 1 Importer. Now, the steps to this can be very difficult and may require multiple forms and extra steps depending on your situation.
Title 2 Firearms Lawyer Free Consultation
When you need legal help with spcial occupations tax or firearms licensing in Utah, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
Offering Employee Benefits
5 Reasons You Need A West Valley City Car Accident Attorney
Overview Of Trusts
Social Media And Divorce
Utah probate Code 75-7-811
What Is A Private Placement Of Stocks?
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
Source: https://www.ascentlawfirm.com/special-occupations-tax/
0 notes
Text
Special Occupations Tax
Class III NFA Weapons/Title 2 firearms are not as commonly known nor as straight forward as the Title 1 firearms. All class III /title 2 weapons fall into 1 of 6 different categories.
• Machineguns, • Short Barrelled Rifles (SBRs), • Short Barrelled Shotguns (SBSs), • Suppressors, • Any Other Weapon (AOWs) and • Destructive Devices.
All title 2 firearms are regulated by what’s known as the National Firearm Act or what we refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconception – which are, contrary to the assumptions by many individuals AND even law enforcement, that NFA weaponry:
• Is legal in almost every state. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barrelled shotguns (SBSs) or suppressors, etc.
• One does not need to obtain a “Class III” weapons license to own. In fact, there really is no such thing as a class III NFA weapons license. When a Title 1 FFL dealer pays what is known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3.
• Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfer from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer MUST be approved by the ATF before the transfer takes place. This approval takes sometimes many months. Generally individual transfer is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a one-time $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on an ATF form 4. Dealers can transfer to other dealers using a tax free Form . If a person buys NFA weapon(s) or item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state, similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer.
• Making of NFA weapons. In 1986 President Ronald Reagan signed a bill that basically stopped the making of any new machineguns. The Firearm Owners Protection Act, which would loosen restrictions on gun ownership with the reopening of interstate sales of long guns on a limited basis, legalization of ammunition shipments through the U.S. Postal Service (a partial repeal of the Gun Control Act), removal of the requirement for record keeping on sales of non-armour-piercing ammunition, and federal protection of transportation of firearms through states where possession of those firearms would otherwise be illegal, also contained an amendment, The Hughes Amendment which prohibited civilians from owning any machine gun manufactured after 1986. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made, even by an individual, if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Remember that no civilian can possess a machinegun manufactured AFTER May 1986 except for law enforcement and military so there is a finite quantity available.
• Utah is a special state when it comes to Class III NFA weapons. Part of the Form 1 or Form 4 approval process requires that you need to get local Chief Law Enforcement Official (Sheriff or Chief of City Police) to sign off on your form. Well, several years ago, a bill was passed in TN that makes it a SHALL SIGN state which means the Sheriff or Chief MUST sign approval for your transfer unless there is something in your NCIS background check that would otherwise prevent it. No other state does this. Some officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is ONLY to state that the individual has nothing negative in his or her NCIS check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff or fingerprints (still need ATF approval) however they may have tax implications.
• An interesting and widely unknown fact, since the NFA went into effect in 1934, there has only been ONE, yes, ONE single felony committed in the whole United States since 1934 that involved a legally registered NFA firearm. And it was committed ironically by a crooked police officer who went to a drug house and shot someone on the premises. He used his legally acquired UZI sub machinegun to commit the crime. You hear all the time of machineguns and sawed off shotguns in the news but these have all been by individuals possessing an illegal, non registered weapon. There are millions of records of legally owned entries on the NFA registry too, so it’s not like we’re talking just a few hundred or thousand potential individuals.
Six (6) distinct types of Class III NFA weapons
• Machineguns – Often referred to as full-autos, automatics, etc… any firearm which fires more than 1 bullet for each individual pull of the trigger.
• Short Barrelled Rifles (SBR) – Rifles with barrels less than 16″.
• Short Barrelled Shotguns (SBS) – Shotguns with barrels less than 18”.
• Silencers (Suppressors). Silencers/Suppressors are never portrayed accurately in the movies. If the bullet speed breaks the sound barrier, you WILL hear a pop. Suppressors are meant to alter the signature of a weapon so that it sounds like something else and/or the sound heard doesn’t mark the shooter’s position as easily as a non-suppressed weapon. .22 cal firearms can be suppressed very well though. You can make them so quiet that the action cycling produces more sound than the fired bullet does. With other calibers, sub sonic ammo can be used to lessen the signature as the bullet leaves the barrel. Best analogy I can give is a normal suppressed 5.56/223 from an AR15 will sound more like a .22 cal. rifle being fired.
• Any Other Weapon (AOW) – these are usually things that don’t meet the other criteria above. Put a fore grip on a pistol, guess what? You JUST made an AOW weapon and if the proper paperwork and approval were not obtained prior, you have violated NFA regulations and possess a contraband weapon that carries severe fines and penalties. Other common AOW classifications are these wallet holsters you see that are meant to be/could be fired while the weapon is still in the holster. Pen guns are another example. AOWs are a little special in that the transfer tax for them is only $5.00. Ironically, the “maker” of the AOW still has to pay a $200 maker Form 1 fee just like he/she would to make a SBR, SBS or Silencer.
• Destructive Devices (DDs) – these are self explanatory, but the ATF has classified several classes of shotguns now as destructive devices. The infamous ‘Street Sweeper’ shotgun is considered a DD by the ATF and falls into the title 2/NFA realm.
ATF forms usually used in dealing with these weapons
• ATF Form 1 – Maker Form – used by non manufactures to make NFA weapons – for civilians, only Short Barrel Rifles, Short Barrelled Shotguns, Silencers and AOWs can still be made (after May 1986). The ‘one time’ tax stamp for this form is $200. Maker will receive an approved form back from ATF and he/she can then make the item in question. Once made, if transfer of ownership is ever needed, this would be facilitated on a Form 4 below.
• ATF Form 2 – Manufacturer Registration Form – used by manufacturers only.
• ATF Form 3 – Dealer to Dealer tax-free form. Any SOT can transfer to any other SOT tax free NFA weapons he/she has in their possession/ownership. This is usually done when someone buys an item and it is transferred from a dealer in one state to a dealer in the buyer’s state to facilitate the approval/filing process.
• ATF Form 4 – Tax paid to/from individual form – used when a NFA item is transferred TO or FROM an individual. Even if the individual transfers the said item to a SOT holder/dealer, there still is a $200 transfer tax. Once the SOT has it, they can transfer it back out to another SOT holder tax free (Form 3) or directly to another individual in their state on a tax paid (Form 4).
• ATF Form 5 – Used to transfer NFA items to police departments for official use – tax fee transfer. Dealer use only.
• ATF Form 5320 – Used in the Interstate Transportation of all Title II firearms. If you are traveling between states, you WILL need to fill this form out a few weeks in advance. NFA weapons must remain in the possession of the registered owner so short of just a few exceptions; you may not permit anyone to have possession of your weapon without you being in immediate presence.
What is an SOT?
An SOT is a taxpayer (entity) with an FFL that has registered with the federal government and paid an annual tax. The status as an SOT applies to the entity (business). This means that a business can get more than one FFL and it can rely on its status as the same SOT. The SOT tax must be paid every year by July 1st, and the cost of the FFL and SOT registration varies per FFL Type and, in some cases, by annual sales. Unfortunately, if you decide to become an SOT on June 1st, you’ll either need to pay again for the next year on July 1st or you’ll need to wait until July 1st to start the next SOT tax year.
How to Become a Class 3 Dealer?
This is what most people are wondering about when they ask “How do I become a Class 3 License?” The first step is to become a Federal Firearm Licensee. After you have your FFL, you’re ready to register as an SOT and pay the appropriate tax:
Ensure that You Have the Correct FFL/Business Structure
You must ensure that you set your business up properly and got the correct type of FFL. If you took our course, don’t worry – you’re all set! If you want to be a dealer, you may use a Type 7 manufacturer’s license. The opposite isn’t true – a Type 1 dealer may not manufacture firearms. NFA firearms will be registered to the entity. We recommend using an actual business entity (a corporation or LLC) for liability purposes, but being a sole proprietor does have one benefit for some. If you decide to go out of business and give up your FFL, then all of the firearms, including NFA firearms (except post-1986 machine guns), can transfer freely (no transfer tax) to you as an individual. This is because the NFA firearms are registered to the SOT (the entity) and not the FFL license.
Select Your Class of SOT and Tax-rate
the Class of SOT you must become depends on the activity you want to engage in. Once you’ve determined that Class of SOT you need to become, you must then figure out your tax rate. For some FFLs, the SOT tax rate changes depending on whether your total sales are over or under $500,000 annually.
Take an Online SOT Registration Course
The actual process of getting your FFL License and registering as an SOT can be difficult. However, thanks to online SOT certification courses, it’s never been easier. However, it’s incredibly important that you take the right one. When choosing an SOT Registration course, you should look to make sure that you are getting: legal advice from an actual firearms attorney that has the appropriate certifications:
• legal advice from an actual firearms attorney that has the appropriate certification guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the ATF
• guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the AT professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
• professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
Finally, Apply for and Register as an SOT
Upon ensuring you have the correct FFL and business type, have chosen the right Class of SOT, and taken your course, you’re finally ready to apply for your SOT registration to become a Class 3 dealer, a Class 2 Manufacturer, or a Class 1 Importer. Now, the steps to this can be very difficult and may require multiple forms and extra steps depending on your situation.
Title 2 Firearms Lawyer Free Consultation
When you need legal help with spcial occupations tax or firearms licensing in Utah, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
Offering Employee Benefits
5 Reasons You Need A West Valley City Car Accident Attorney
Overview Of Trusts
Social Media And Divorce
Utah probate Code 75-7-811
What Is A Private Placement Of Stocks?
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
from https://www.ascentlawfirm.com/special-occupations-tax/
from Criminal Defense Lawyer West Jordan Utah - Blog http://criminaldefenselawyerwestjordanutah.weebly.com/blog/special-occupations-tax
0 notes
Text
Special Occupations Tax
Class III NFA Weapons/Title 2 firearms are not as commonly known nor as straight forward as the Title 1 firearms. All class III /title 2 weapons fall into 1 of 6 different categories.
• Machineguns, • Short Barrelled Rifles (SBRs), • Short Barrelled Shotguns (SBSs), • Suppressors, • Any Other Weapon (AOWs) and • Destructive Devices.
All title 2 firearms are regulated by what’s known as the National Firearm Act or what we refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconception – which are, contrary to the assumptions by many individuals AND even law enforcement, that NFA weaponry:
• Is legal in almost every state. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barrelled shotguns (SBSs) or suppressors, etc.
youtube
• One does not need to obtain a “Class III” weapons license to own. In fact, there really is no such thing as a class III NFA weapons license. When a Title 1 FFL dealer pays what is known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3.
• Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfer from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer MUST be approved by the ATF before the transfer takes place. This approval takes sometimes many months. Generally individual transfer is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a one-time $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on an ATF form 4. Dealers can transfer to other dealers using a tax free Form . If a person buys NFA weapon(s) or item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state, similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer.
• Making of NFA weapons. In 1986 President Ronald Reagan signed a bill that basically stopped the making of any new machineguns. The Firearm Owners Protection Act, which would loosen restrictions on gun ownership with the reopening of interstate sales of long guns on a limited basis, legalization of ammunition shipments through the U.S. Postal Service (a partial repeal of the Gun Control Act), removal of the requirement for record keeping on sales of non-armour-piercing ammunition, and federal protection of transportation of firearms through states where possession of those firearms would otherwise be illegal, also contained an amendment, The Hughes Amendment which prohibited civilians from owning any machine gun manufactured after 1986. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made, even by an individual, if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Remember that no civilian can possess a machinegun manufactured AFTER May 1986 except for law enforcement and military so there is a finite quantity available.
• Utah is a special state when it comes to Class III NFA weapons. Part of the Form 1 or Form 4 approval process requires that you need to get local Chief Law Enforcement Official (Sheriff or Chief of City Police) to sign off on your form. Well, several years ago, a bill was passed in TN that makes it a SHALL SIGN state which means the Sheriff or Chief MUST sign approval for your transfer unless there is something in your NCIS background check that would otherwise prevent it. No other state does this. Some officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is ONLY to state that the individual has nothing negative in his or her NCIS check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff or fingerprints (still need ATF approval) however they may have tax implications.
youtube
• An interesting and widely unknown fact, since the NFA went into effect in 1934, there has only been ONE, yes, ONE single felony committed in the whole United States since 1934 that involved a legally registered NFA firearm. And it was committed ironically by a crooked police officer who went to a drug house and shot someone on the premises. He used his legally acquired UZI sub machinegun to commit the crime. You hear all the time of machineguns and sawed off shotguns in the news but these have all been by individuals possessing an illegal, non registered weapon. There are millions of records of legally owned entries on the NFA registry too, so it’s not like we’re talking just a few hundred or thousand potential individuals.
Six (6) distinct types of Class III NFA weapons
• Machineguns – Often referred to as full-autos, automatics, etc… any firearm which fires more than 1 bullet for each individual pull of the trigger.
• Short Barrelled Rifles (SBR) – Rifles with barrels less than 16″.
• Short Barrelled Shotguns (SBS) – Shotguns with barrels less than 18”.
• Silencers (Suppressors). Silencers/Suppressors are never portrayed accurately in the movies. If the bullet speed breaks the sound barrier, you WILL hear a pop. Suppressors are meant to alter the signature of a weapon so that it sounds like something else and/or the sound heard doesn’t mark the shooter’s position as easily as a non-suppressed weapon. .22 cal firearms can be suppressed very well though. You can make them so quiet that the action cycling produces more sound than the fired bullet does. With other calibers, sub sonic ammo can be used to lessen the signature as the bullet leaves the barrel. Best analogy I can give is a normal suppressed 5.56/223 from an AR15 will sound more like a .22 cal. rifle being fired.
• Any Other Weapon (AOW) – these are usually things that don’t meet the other criteria above. Put a fore grip on a pistol, guess what? You JUST made an AOW weapon and if the proper paperwork and approval were not obtained prior, you have violated NFA regulations and possess a contraband weapon that carries severe fines and penalties. Other common AOW classifications are these wallet holsters you see that are meant to be/could be fired while the weapon is still in the holster. Pen guns are another example. AOWs are a little special in that the transfer tax for them is only $5.00. Ironically, the “maker” of the AOW still has to pay a $200 maker Form 1 fee just like he/she would to make a SBR, SBS or Silencer.
• Destructive Devices (DDs) – these are self explanatory, but the ATF has classified several classes of shotguns now as destructive devices. The infamous ‘Street Sweeper’ shotgun is considered a DD by the ATF and falls into the title 2/NFA realm.
ATF forms usually used in dealing with these weapons
• ATF Form 1 – Maker Form – used by non manufactures to make NFA weapons – for civilians, only Short Barrel Rifles, Short Barrelled Shotguns, Silencers and AOWs can still be made (after May 1986). The ‘one time’ tax stamp for this form is $200. Maker will receive an approved form back from ATF and he/she can then make the item in question. Once made, if transfer of ownership is ever needed, this would be facilitated on a Form 4 below.
• ATF Form 2 – Manufacturer Registration Form – used by manufacturers only.
• ATF Form 3 – Dealer to Dealer tax-free form. Any SOT can transfer to any other SOT tax free NFA weapons he/she has in their possession/ownership. This is usually done when someone buys an item and it is transferred from a dealer in one state to a dealer in the buyer’s state to facilitate the approval/filing process.
• ATF Form 4 – Tax paid to/from individual form – used when a NFA item is transferred TO or FROM an individual. Even if the individual transfers the said item to a SOT holder/dealer, there still is a $200 transfer tax. Once the SOT has it, they can transfer it back out to another SOT holder tax free (Form 3) or directly to another individual in their state on a tax paid (Form 4).
• ATF Form 5 – Used to transfer NFA items to police departments for official use – tax fee transfer. Dealer use only.
• ATF Form 5320 – Used in the Interstate Transportation of all Title II firearms. If you are traveling between states, you WILL need to fill this form out a few weeks in advance. NFA weapons must remain in the possession of the registered owner so short of just a few exceptions; you may not permit anyone to have possession of your weapon without you being in immediate presence.
youtube
What is an SOT?
An SOT is a taxpayer (entity) with an FFL that has registered with the federal government and paid an annual tax. The status as an SOT applies to the entity (business). This means that a business can get more than one FFL and it can rely on its status as the same SOT. The SOT tax must be paid every year by July 1st, and the cost of the FFL and SOT registration varies per FFL Type and, in some cases, by annual sales. Unfortunately, if you decide to become an SOT on June 1st, you’ll either need to pay again for the next year on July 1st or you’ll need to wait until July 1st to start the next SOT tax year.
How to Become a Class 3 Dealer?
This is what most people are wondering about when they ask “How do I become a Class 3 License?” The first step is to become a Federal Firearm Licensee. After you have your FFL, you’re ready to register as an SOT and pay the appropriate tax:
Ensure that You Have the Correct FFL/Business Structure
You must ensure that you set your business up properly and got the correct type of FFL. If you took our course, don’t worry – you’re all set! If you want to be a dealer, you may use a Type 7 manufacturer’s license. The opposite isn’t true – a Type 1 dealer may not manufacture firearms. NFA firearms will be registered to the entity. We recommend using an actual business entity (a corporation or LLC) for liability purposes, but being a sole proprietor does have one benefit for some. If you decide to go out of business and give up your FFL, then all of the firearms, including NFA firearms (except post-1986 machine guns), can transfer freely (no transfer tax) to you as an individual. This is because the NFA firearms are registered to the SOT (the entity) and not the FFL license.
Select Your Class of SOT and Tax-rate
the Class of SOT you must become depends on the activity you want to engage in. Once you’ve determined that Class of SOT you need to become, you must then figure out your tax rate. For some FFLs, the SOT tax rate changes depending on whether your total sales are over or under $500,000 annually.
Take an Online SOT Registration Course
The actual process of getting your FFL License and registering as an SOT can be difficult. However, thanks to online SOT certification courses, it’s never been easier. However, it’s incredibly important that you take the right one. When choosing an SOT Registration course, you should look to make sure that you are getting: legal advice from an actual firearms attorney that has the appropriate certifications:
• legal advice from an actual firearms attorney that has the appropriate certification guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the ATF
• guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the AT professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
youtube
• professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
Finally, Apply for and Register as an SOT
Upon ensuring you have the correct FFL and business type, have chosen the right Class of SOT, and taken your course, you’re finally ready to apply for your SOT registration to become a Class 3 dealer, a Class 2 Manufacturer, or a Class 1 Importer. Now, the steps to this can be very difficult and may require multiple forms and extra steps depending on your situation.
Title 2 Firearms Lawyer Free Consultation
When you need legal help with spcial occupations tax or firearms licensing in Utah, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
Offering Employee Benefits
5 Reasons You Need A West Valley City Car Accident Attorney
Overview Of Trusts
Social Media And Divorce
Utah probate Code 75-7-811
What Is A Private Placement Of Stocks?
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
Source: https://www.ascentlawfirm.com/special-occupations-tax/
0 notes
Text
Special Occupations Tax
Class III NFA Weapons/Title 2 firearms are not as commonly known nor as straight forward as the Title 1 firearms. All class III /title 2 weapons fall into 1 of 6 different categories.
• Machineguns, • Short Barrelled Rifles (SBRs), • Short Barrelled Shotguns (SBSs), • Suppressors, • Any Other Weapon (AOWs) and • Destructive Devices.
All title 2 firearms are regulated by what’s known as the National Firearm Act or what we refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconception – which are, contrary to the assumptions by many individuals AND even law enforcement, that NFA weaponry:
• Is legal in almost every state. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barrelled shotguns (SBSs) or suppressors, etc.
youtube
• One does not need to obtain a “Class III” weapons license to own. In fact, there really is no such thing as a class III NFA weapons license. When a Title 1 FFL dealer pays what is known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3.
• Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfer from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer MUST be approved by the ATF before the transfer takes place. This approval takes sometimes many months. Generally individual transfer is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a one-time $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on an ATF form 4. Dealers can transfer to other dealers using a tax free Form . If a person buys NFA weapon(s) or item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state, similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer.
• Making of NFA weapons. In 1986 President Ronald Reagan signed a bill that basically stopped the making of any new machineguns. The Firearm Owners Protection Act, which would loosen restrictions on gun ownership with the reopening of interstate sales of long guns on a limited basis, legalization of ammunition shipments through the U.S. Postal Service (a partial repeal of the Gun Control Act), removal of the requirement for record keeping on sales of non-armour-piercing ammunition, and federal protection of transportation of firearms through states where possession of those firearms would otherwise be illegal, also contained an amendment, The Hughes Amendment which prohibited civilians from owning any machine gun manufactured after 1986. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made, even by an individual, if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Remember that no civilian can possess a machinegun manufactured AFTER May 1986 except for law enforcement and military so there is a finite quantity available.
• Utah is a special state when it comes to Class III NFA weapons. Part of the Form 1 or Form 4 approval process requires that you need to get local Chief Law Enforcement Official (Sheriff or Chief of City Police) to sign off on your form. Well, several years ago, a bill was passed in TN that makes it a SHALL SIGN state which means the Sheriff or Chief MUST sign approval for your transfer unless there is something in your NCIS background check that would otherwise prevent it. No other state does this. Some officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is ONLY to state that the individual has nothing negative in his or her NCIS check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff or fingerprints (still need ATF approval) however they may have tax implications.
youtube
• An interesting and widely unknown fact, since the NFA went into effect in 1934, there has only been ONE, yes, ONE single felony committed in the whole United States since 1934 that involved a legally registered NFA firearm. And it was committed ironically by a crooked police officer who went to a drug house and shot someone on the premises. He used his legally acquired UZI sub machinegun to commit the crime. You hear all the time of machineguns and sawed off shotguns in the news but these have all been by individuals possessing an illegal, non registered weapon. There are millions of records of legally owned entries on the NFA registry too, so it’s not like we’re talking just a few hundred or thousand potential individuals.
Six (6) distinct types of Class III NFA weapons
• Machineguns – Often referred to as full-autos, automatics, etc… any firearm which fires more than 1 bullet for each individual pull of the trigger.
• Short Barrelled Rifles (SBR) – Rifles with barrels less than 16″.
• Short Barrelled Shotguns (SBS) – Shotguns with barrels less than 18”.
• Silencers (Suppressors). Silencers/Suppressors are never portrayed accurately in the movies. If the bullet speed breaks the sound barrier, you WILL hear a pop. Suppressors are meant to alter the signature of a weapon so that it sounds like something else and/or the sound heard doesn’t mark the shooter’s position as easily as a non-suppressed weapon. .22 cal firearms can be suppressed very well though. You can make them so quiet that the action cycling produces more sound than the fired bullet does. With other calibers, sub sonic ammo can be used to lessen the signature as the bullet leaves the barrel. Best analogy I can give is a normal suppressed 5.56/223 from an AR15 will sound more like a .22 cal. rifle being fired.
• Any Other Weapon (AOW) – these are usually things that don’t meet the other criteria above. Put a fore grip on a pistol, guess what? You JUST made an AOW weapon and if the proper paperwork and approval were not obtained prior, you have violated NFA regulations and possess a contraband weapon that carries severe fines and penalties. Other common AOW classifications are these wallet holsters you see that are meant to be/could be fired while the weapon is still in the holster. Pen guns are another example. AOWs are a little special in that the transfer tax for them is only $5.00. Ironically, the “maker” of the AOW still has to pay a $200 maker Form 1 fee just like he/she would to make a SBR, SBS or Silencer.
• Destructive Devices (DDs) – these are self explanatory, but the ATF has classified several classes of shotguns now as destructive devices. The infamous ‘Street Sweeper’ shotgun is considered a DD by the ATF and falls into the title 2/NFA realm.
ATF forms usually used in dealing with these weapons
• ATF Form 1 – Maker Form – used by non manufactures to make NFA weapons – for civilians, only Short Barrel Rifles, Short Barrelled Shotguns, Silencers and AOWs can still be made (after May 1986). The ‘one time’ tax stamp for this form is $200. Maker will receive an approved form back from ATF and he/she can then make the item in question. Once made, if transfer of ownership is ever needed, this would be facilitated on a Form 4 below.
• ATF Form 2 – Manufacturer Registration Form – used by manufacturers only.
• ATF Form 3 – Dealer to Dealer tax-free form. Any SOT can transfer to any other SOT tax free NFA weapons he/she has in their possession/ownership. This is usually done when someone buys an item and it is transferred from a dealer in one state to a dealer in the buyer’s state to facilitate the approval/filing process.
• ATF Form 4 – Tax paid to/from individual form – used when a NFA item is transferred TO or FROM an individual. Even if the individual transfers the said item to a SOT holder/dealer, there still is a $200 transfer tax. Once the SOT has it, they can transfer it back out to another SOT holder tax free (Form 3) or directly to another individual in their state on a tax paid (Form 4).
• ATF Form 5 – Used to transfer NFA items to police departments for official use – tax fee transfer. Dealer use only.
• ATF Form 5320 – Used in the Interstate Transportation of all Title II firearms. If you are traveling between states, you WILL need to fill this form out a few weeks in advance. NFA weapons must remain in the possession of the registered owner so short of just a few exceptions; you may not permit anyone to have possession of your weapon without you being in immediate presence.
youtube
What is an SOT?
An SOT is a taxpayer (entity) with an FFL that has registered with the federal government and paid an annual tax. The status as an SOT applies to the entity (business). This means that a business can get more than one FFL and it can rely on its status as the same SOT. The SOT tax must be paid every year by July 1st, and the cost of the FFL and SOT registration varies per FFL Type and, in some cases, by annual sales. Unfortunately, if you decide to become an SOT on June 1st, you’ll either need to pay again for the next year on July 1st or you’ll need to wait until July 1st to start the next SOT tax year.
How to Become a Class 3 Dealer?
This is what most people are wondering about when they ask “How do I become a Class 3 License?” The first step is to become a Federal Firearm Licensee. After you have your FFL, you���re ready to register as an SOT and pay the appropriate tax:
Ensure that You Have the Correct FFL/Business Structure
You must ensure that you set your business up properly and got the correct type of FFL. If you took our course, don’t worry – you’re all set! If you want to be a dealer, you may use a Type 7 manufacturer’s license. The opposite isn’t true – a Type 1 dealer may not manufacture firearms. NFA firearms will be registered to the entity. We recommend using an actual business entity (a corporation or LLC) for liability purposes, but being a sole proprietor does have one benefit for some. If you decide to go out of business and give up your FFL, then all of the firearms, including NFA firearms (except post-1986 machine guns), can transfer freely (no transfer tax) to you as an individual. This is because the NFA firearms are registered to the SOT (the entity) and not the FFL license.
Select Your Class of SOT and Tax-rate
the Class of SOT you must become depends on the activity you want to engage in. Once you’ve determined that Class of SOT you need to become, you must then figure out your tax rate. For some FFLs, the SOT tax rate changes depending on whether your total sales are over or under $500,000 annually.
Take an Online SOT Registration Course
The actual process of getting your FFL License and registering as an SOT can be difficult. However, thanks to online SOT certification courses, it’s never been easier. However, it’s incredibly important that you take the right one. When choosing an SOT Registration course, you should look to make sure that you are getting: legal advice from an actual firearms attorney that has the appropriate certifications:
• legal advice from an actual firearms attorney that has the appropriate certification guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the ATF
• guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the AT professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
youtube
• professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
Finally, Apply for and Register as an SOT
Upon ensuring you have the correct FFL and business type, have chosen the right Class of SOT, and taken your course, you’re finally ready to apply for your SOT registration to become a Class 3 dealer, a Class 2 Manufacturer, or a Class 1 Importer. Now, the steps to this can be very difficult and may require multiple forms and extra steps depending on your situation.
Title 2 Firearms Lawyer Free Consultation
When you need legal help with spcial occupations tax or firearms licensing in Utah, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
Offering Employee Benefits
5 Reasons You Need A West Valley City Car Accident Attorney
Overview Of Trusts
Social Media And Divorce
Utah probate Code 75-7-811
What Is A Private Placement Of Stocks?
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
from Michael Anderson https://www.ascentlawfirm.com/special-occupations-tax/ from Divorce Lawyer Nelson Farms Utah https://divorcelawyernelsonfarmsutah.tumblr.com/post/622042798899806208
0 notes
Text
Special Occupations Tax
Class III NFA Weapons/Title 2 firearms are not as commonly known nor as straight forward as the Title 1 firearms. All class III /title 2 weapons fall into 1 of 6 different categories.
• Machineguns, • Short Barrelled Rifles (SBRs), • Short Barrelled Shotguns (SBSs), • Suppressors, • Any Other Weapon (AOWs) and • Destructive Devices.
All title 2 firearms are regulated by what’s known as the National Firearm Act or what we refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconception – which are, contrary to the assumptions by many individuals AND even law enforcement, that NFA weaponry:
• Is legal in almost every state. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barrelled shotguns (SBSs) or suppressors, etc.
youtube
• One does not need to obtain a “Class III” weapons license to own. In fact, there really is no such thing as a class III NFA weapons license. When a Title 1 FFL dealer pays what is known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3.
• Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfer from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer MUST be approved by the ATF before the transfer takes place. This approval takes sometimes many months. Generally individual transfer is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a one-time $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on an ATF form 4. Dealers can transfer to other dealers using a tax free Form . If a person buys NFA weapon(s) or item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state, similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer.
• Making of NFA weapons. In 1986 President Ronald Reagan signed a bill that basically stopped the making of any new machineguns. The Firearm Owners Protection Act, which would loosen restrictions on gun ownership with the reopening of interstate sales of long guns on a limited basis, legalization of ammunition shipments through the U.S. Postal Service (a partial repeal of the Gun Control Act), removal of the requirement for record keeping on sales of non-armour-piercing ammunition, and federal protection of transportation of firearms through states where possession of those firearms would otherwise be illegal, also contained an amendment, The Hughes Amendment which prohibited civilians from owning any machine gun manufactured after 1986. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made, even by an individual, if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Remember that no civilian can possess a machinegun manufactured AFTER May 1986 except for law enforcement and military so there is a finite quantity available.
• Utah is a special state when it comes to Class III NFA weapons. Part of the Form 1 or Form 4 approval process requires that you need to get local Chief Law Enforcement Official (Sheriff or Chief of City Police) to sign off on your form. Well, several years ago, a bill was passed in TN that makes it a SHALL SIGN state which means the Sheriff or Chief MUST sign approval for your transfer unless there is something in your NCIS background check that would otherwise prevent it. No other state does this. Some officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is ONLY to state that the individual has nothing negative in his or her NCIS check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff or fingerprints (still need ATF approval) however they may have tax implications.
youtube
• An interesting and widely unknown fact, since the NFA went into effect in 1934, there has only been ONE, yes, ONE single felony committed in the whole United States since 1934 that involved a legally registered NFA firearm. And it was committed ironically by a crooked police officer who went to a drug house and shot someone on the premises. He used his legally acquired UZI sub machinegun to commit the crime. You hear all the time of machineguns and sawed off shotguns in the news but these have all been by individuals possessing an illegal, non registered weapon. There are millions of records of legally owned entries on the NFA registry too, so it’s not like we’re talking just a few hundred or thousand potential individuals.
Six (6) distinct types of Class III NFA weapons
• Machineguns – Often referred to as full-autos, automatics, etc… any firearm which fires more than 1 bullet for each individual pull of the trigger.
• Short Barrelled Rifles (SBR) – Rifles with barrels less than 16″.
• Short Barrelled Shotguns (SBS) – Shotguns with barrels less than 18”.
• Silencers (Suppressors). Silencers/Suppressors are never portrayed accurately in the movies. If the bullet speed breaks the sound barrier, you WILL hear a pop. Suppressors are meant to alter the signature of a weapon so that it sounds like something else and/or the sound heard doesn’t mark the shooter’s position as easily as a non-suppressed weapon. .22 cal firearms can be suppressed very well though. You can make them so quiet that the action cycling produces more sound than the fired bullet does. With other calibers, sub sonic ammo can be used to lessen the signature as the bullet leaves the barrel. Best analogy I can give is a normal suppressed 5.56/223 from an AR15 will sound more like a .22 cal. rifle being fired.
• Any Other Weapon (AOW) – these are usually things that don’t meet the other criteria above. Put a fore grip on a pistol, guess what? You JUST made an AOW weapon and if the proper paperwork and approval were not obtained prior, you have violated NFA regulations and possess a contraband weapon that carries severe fines and penalties. Other common AOW classifications are these wallet holsters you see that are meant to be/could be fired while the weapon is still in the holster. Pen guns are another example. AOWs are a little special in that the transfer tax for them is only $5.00. Ironically, the “maker” of the AOW still has to pay a $200 maker Form 1 fee just like he/she would to make a SBR, SBS or Silencer.
• Destructive Devices (DDs) – these are self explanatory, but the ATF has classified several classes of shotguns now as destructive devices. The infamous ‘Street Sweeper’ shotgun is considered a DD by the ATF and falls into the title 2/NFA realm.
ATF forms usually used in dealing with these weapons
• ATF Form 1 – Maker Form – used by non manufactures to make NFA weapons – for civilians, only Short Barrel Rifles, Short Barrelled Shotguns, Silencers and AOWs can still be made (after May 1986). The ‘one time’ tax stamp for this form is $200. Maker will receive an approved form back from ATF and he/she can then make the item in question. Once made, if transfer of ownership is ever needed, this would be facilitated on a Form 4 below.
• ATF Form 2 – Manufacturer Registration Form – used by manufacturers only.
• ATF Form 3 – Dealer to Dealer tax-free form. Any SOT can transfer to any other SOT tax free NFA weapons he/she has in their possession/ownership. This is usually done when someone buys an item and it is transferred from a dealer in one state to a dealer in the buyer’s state to facilitate the approval/filing process.
• ATF Form 4 – Tax paid to/from individual form – used when a NFA item is transferred TO or FROM an individual. Even if the individual transfers the said item to a SOT holder/dealer, there still is a $200 transfer tax. Once the SOT has it, they can transfer it back out to another SOT holder tax free (Form 3) or directly to another individual in their state on a tax paid (Form 4).
• ATF Form 5 – Used to transfer NFA items to police departments for official use – tax fee transfer. Dealer use only.
• ATF Form 5320 – Used in the Interstate Transportation of all Title II firearms. If you are traveling between states, you WILL need to fill this form out a few weeks in advance. NFA weapons must remain in the possession of the registered owner so short of just a few exceptions; you may not permit anyone to have possession of your weapon without you being in immediate presence.
youtube
What is an SOT?
An SOT is a taxpayer (entity) with an FFL that has registered with the federal government and paid an annual tax. The status as an SOT applies to the entity (business). This means that a business can get more than one FFL and it can rely on its status as the same SOT. The SOT tax must be paid every year by July 1st, and the cost of the FFL and SOT registration varies per FFL Type and, in some cases, by annual sales. Unfortunately, if you decide to become an SOT on June 1st, you’ll either need to pay again for the next year on July 1st or you’ll need to wait until July 1st to start the next SOT tax year.
How to Become a Class 3 Dealer?
This is what most people are wondering about when they ask “How do I become a Class 3 License?” The first step is to become a Federal Firearm Licensee. After you have your FFL, you’re ready to register as an SOT and pay the appropriate tax:
Ensure that You Have the Correct FFL/Business Structure
You must ensure that you set your business up properly and got the correct type of FFL. If you took our course, don’t worry – you’re all set! If you want to be a dealer, you may use a Type 7 manufacturer’s license. The opposite isn’t true – a Type 1 dealer may not manufacture firearms. NFA firearms will be registered to the entity. We recommend using an actual business entity (a corporation or LLC) for liability purposes, but being a sole proprietor does have one benefit for some. If you decide to go out of business and give up your FFL, then all of the firearms, including NFA firearms (except post-1986 machine guns), can transfer freely (no transfer tax) to you as an individual. This is because the NFA firearms are registered to the SOT (the entity) and not the FFL license.
Select Your Class of SOT and Tax-rate
the Class of SOT you must become depends on the activity you want to engage in. Once you’ve determined that Class of SOT you need to become, you must then figure out your tax rate. For some FFLs, the SOT tax rate changes depending on whether your total sales are over or under $500,000 annually.
Take an Online SOT Registration Course
The actual process of getting your FFL License and registering as an SOT can be difficult. However, thanks to online SOT certification courses, it’s never been easier. However, it’s incredibly important that you take the right one. When choosing an SOT Registration course, you should look to make sure that you are getting: legal advice from an actual firearms attorney that has the appropriate certifications:
• legal advice from an actual firearms attorney that has the appropriate certification guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the ATF
• guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the AT professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
youtube
• professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
Finally, Apply for and Register as an SOT
Upon ensuring you have the correct FFL and business type, have chosen the right Class of SOT, and taken your course, you’re finally ready to apply for your SOT registration to become a Class 3 dealer, a Class 2 Manufacturer, or a Class 1 Importer. Now, the steps to this can be very difficult and may require multiple forms and extra steps depending on your situation.
Title 2 Firearms Lawyer Free Consultation
When you need legal help with spcial occupations tax or firearms licensing in Utah, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
Offering Employee Benefits
5 Reasons You Need A West Valley City Car Accident Attorney
Overview Of Trusts
Social Media And Divorce
Utah probate Code 75-7-811
What Is A Private Placement Of Stocks?
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
from Michael Anderson https://www.ascentlawfirm.com/special-occupations-tax/
0 notes
Text
Special Occupations Tax
Class III NFA Weapons/Title 2 firearms are not as commonly known nor as straight forward as the Title 1 firearms. All class III /title 2 weapons fall into 1 of 6 different categories.
• Machineguns, • Short Barrelled Rifles (SBRs), • Short Barrelled Shotguns (SBSs), • Suppressors, • Any Other Weapon (AOWs) and • Destructive Devices.
All title 2 firearms are regulated by what’s known as the National Firearm Act or what we refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconception – which are, contrary to the assumptions by many individuals AND even law enforcement, that NFA weaponry:
• Is legal in almost every state. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barrelled shotguns (SBSs) or suppressors, etc.
youtube
• One does not need to obtain a “Class III” weapons license to own. In fact, there really is no such thing as a class III NFA weapons license. When a Title 1 FFL dealer pays what is known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3.
• Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfer from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer MUST be approved by the ATF before the transfer takes place. This approval takes sometimes many months. Generally individual transfer is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a one-time $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on an ATF form 4. Dealers can transfer to other dealers using a tax free Form . If a person buys NFA weapon(s) or item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state, similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer.
• Making of NFA weapons. In 1986 President Ronald Reagan signed a bill that basically stopped the making of any new machineguns. The Firearm Owners Protection Act, which would loosen restrictions on gun ownership with the reopening of interstate sales of long guns on a limited basis, legalization of ammunition shipments through the U.S. Postal Service (a partial repeal of the Gun Control Act), removal of the requirement for record keeping on sales of non-armour-piercing ammunition, and federal protection of transportation of firearms through states where possession of those firearms would otherwise be illegal, also contained an amendment, The Hughes Amendment which prohibited civilians from owning any machine gun manufactured after 1986. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made, even by an individual, if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Remember that no civilian can possess a machinegun manufactured AFTER May 1986 except for law enforcement and military so there is a finite quantity available.
• Utah is a special state when it comes to Class III NFA weapons. Part of the Form 1 or Form 4 approval process requires that you need to get local Chief Law Enforcement Official (Sheriff or Chief of City Police) to sign off on your form. Well, several years ago, a bill was passed in TN that makes it a SHALL SIGN state which means the Sheriff or Chief MUST sign approval for your transfer unless there is something in your NCIS background check that would otherwise prevent it. No other state does this. Some officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is ONLY to state that the individual has nothing negative in his or her NCIS check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff or fingerprints (still need ATF approval) however they may have tax implications.
youtube
• An interesting and widely unknown fact, since the NFA went into effect in 1934, there has only been ONE, yes, ONE single felony committed in the whole United States since 1934 that involved a legally registered NFA firearm. And it was committed ironically by a crooked police officer who went to a drug house and shot someone on the premises. He used his legally acquired UZI sub machinegun to commit the crime. You hear all the time of machineguns and sawed off shotguns in the news but these have all been by individuals possessing an illegal, non registered weapon. There are millions of records of legally owned entries on the NFA registry too, so it’s not like we’re talking just a few hundred or thousand potential individuals.
Six (6) distinct types of Class III NFA weapons
• Machineguns – Often referred to as full-autos, automatics, etc… any firearm which fires more than 1 bullet for each individual pull of the trigger.
• Short Barrelled Rifles (SBR) – Rifles with barrels less than 16″.
• Short Barrelled Shotguns (SBS) – Shotguns with barrels less than 18”.
• Silencers (Suppressors). Silencers/Suppressors are never portrayed accurately in the movies. If the bullet speed breaks the sound barrier, you WILL hear a pop. Suppressors are meant to alter the signature of a weapon so that it sounds like something else and/or the sound heard doesn’t mark the shooter’s position as easily as a non-suppressed weapon. .22 cal firearms can be suppressed very well though. You can make them so quiet that the action cycling produces more sound than the fired bullet does. With other calibers, sub sonic ammo can be used to lessen the signature as the bullet leaves the barrel. Best analogy I can give is a normal suppressed 5.56/223 from an AR15 will sound more like a .22 cal. rifle being fired.
• Any Other Weapon (AOW) – these are usually things that don’t meet the other criteria above. Put a fore grip on a pistol, guess what? You JUST made an AOW weapon and if the proper paperwork and approval were not obtained prior, you have violated NFA regulations and possess a contraband weapon that carries severe fines and penalties. Other common AOW classifications are these wallet holsters you see that are meant to be/could be fired while the weapon is still in the holster. Pen guns are another example. AOWs are a little special in that the transfer tax for them is only $5.00. Ironically, the “maker” of the AOW still has to pay a $200 maker Form 1 fee just like he/she would to make a SBR, SBS or Silencer.
• Destructive Devices (DDs) – these are self explanatory, but the ATF has classified several classes of shotguns now as destructive devices. The infamous ‘Street Sweeper’ shotgun is considered a DD by the ATF and falls into the title 2/NFA realm.
ATF forms usually used in dealing with these weapons
• ATF Form 1 – Maker Form – used by non manufactures to make NFA weapons – for civilians, only Short Barrel Rifles, Short Barrelled Shotguns, Silencers and AOWs can still be made (after May 1986). The ‘one time’ tax stamp for this form is $200. Maker will receive an approved form back from ATF and he/she can then make the item in question. Once made, if transfer of ownership is ever needed, this would be facilitated on a Form 4 below.
• ATF Form 2 – Manufacturer Registration Form – used by manufacturers only.
• ATF Form 3 – Dealer to Dealer tax-free form. Any SOT can transfer to any other SOT tax free NFA weapons he/she has in their possession/ownership. This is usually done when someone buys an item and it is transferred from a dealer in one state to a dealer in the buyer’s state to facilitate the approval/filing process.
• ATF Form 4 – Tax paid to/from individual form – used when a NFA item is transferred TO or FROM an individual. Even if the individual transfers the said item to a SOT holder/dealer, there still is a $200 transfer tax. Once the SOT has it, they can transfer it back out to another SOT holder tax free (Form 3) or directly to another individual in their state on a tax paid (Form 4).
• ATF Form 5 – Used to transfer NFA items to police departments for official use – tax fee transfer. Dealer use only.
• ATF Form 5320 – Used in the Interstate Transportation of all Title II firearms. If you are traveling between states, you WILL need to fill this form out a few weeks in advance. NFA weapons must remain in the possession of the registered owner so short of just a few exceptions; you may not permit anyone to have possession of your weapon without you being in immediate presence.
youtube
What is an SOT?
An SOT is a taxpayer (entity) with an FFL that has registered with the federal government and paid an annual tax. The status as an SOT applies to the entity (business). This means that a business can get more than one FFL and it can rely on its status as the same SOT. The SOT tax must be paid every year by July 1st, and the cost of the FFL and SOT registration varies per FFL Type and, in some cases, by annual sales. Unfortunately, if you decide to become an SOT on June 1st, you’ll either need to pay again for the next year on July 1st or you’ll need to wait until July 1st to start the next SOT tax year.
How to Become a Class 3 Dealer?
This is what most people are wondering about when they ask “How do I become a Class 3 License?” The first step is to become a Federal Firearm Licensee. After you have your FFL, you’re ready to register as an SOT and pay the appropriate tax:
Ensure that You Have the Correct FFL/Business Structure
You must ensure that you set your business up properly and got the correct type of FFL. If you took our course, don’t worry – you’re all set! If you want to be a dealer, you may use a Type 7 manufacturer’s license. The opposite isn’t true – a Type 1 dealer may not manufacture firearms. NFA firearms will be registered to the entity. We recommend using an actual business entity (a corporation or LLC) for liability purposes, but being a sole proprietor does have one benefit for some. If you decide to go out of business and give up your FFL, then all of the firearms, including NFA firearms (except post-1986 machine guns), can transfer freely (no transfer tax) to you as an individual. This is because the NFA firearms are registered to the SOT (the entity) and not the FFL license.
Select Your Class of SOT and Tax-rate
the Class of SOT you must become depends on the activity you want to engage in. Once you’ve determined that Class of SOT you need to become, you must then figure out your tax rate. For some FFLs, the SOT tax rate changes depending on whether your total sales are over or under $500,000 annually.
Take an Online SOT Registration Course
The actual process of getting your FFL License and registering as an SOT can be difficult. However, thanks to online SOT certification courses, it’s never been easier. However, it’s incredibly important that you take the right one. When choosing an SOT Registration course, you should look to make sure that you are getting: legal advice from an actual firearms attorney that has the appropriate certifications:
• legal advice from an actual firearms attorney that has the appropriate certification guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the ATF
• guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the AT professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
youtube
• professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
Finally, Apply for and Register as an SOT
Upon ensuring you have the correct FFL and business type, have chosen the right Class of SOT, and taken your course, you’re finally ready to apply for your SOT registration to become a Class 3 dealer, a Class 2 Manufacturer, or a Class 1 Importer. Now, the steps to this can be very difficult and may require multiple forms and extra steps depending on your situation.
Title 2 Firearms Lawyer Free Consultation
When you need legal help with spcial occupations tax or firearms licensing in Utah, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
Offering Employee Benefits
5 Reasons You Need A West Valley City Car Accident Attorney
Overview Of Trusts
Social Media And Divorce
Utah probate Code 75-7-811
What Is A Private Placement Of Stocks?
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
Source: https://www.ascentlawfirm.com/special-occupations-tax/
0 notes
Text
Special Occupations Tax
Class III NFA Weapons/Title 2 firearms are not as commonly known nor as straight forward as the Title 1 firearms. All class III /title 2 weapons fall into 1 of 6 different categories.
• Machineguns, • Short Barrelled Rifles (SBRs), • Short Barrelled Shotguns (SBSs), • Suppressors, • Any Other Weapon (AOWs) and • Destructive Devices.
All title 2 firearms are regulated by what’s known as the National Firearm Act or what we refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconception – which are, contrary to the assumptions by many individuals AND even law enforcement, that NFA weaponry:
• Is legal in almost every state. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barrelled shotguns (SBSs) or suppressors, etc.
youtube
• One does not need to obtain a “Class III” weapons license to own. In fact, there really is no such thing as a class III NFA weapons license. When a Title 1 FFL dealer pays what is known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3.
• Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfer from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer MUST be approved by the ATF before the transfer takes place. This approval takes sometimes many months. Generally individual transfer is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a one-time $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on an ATF form 4. Dealers can transfer to other dealers using a tax free Form . If a person buys NFA weapon(s) or item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state, similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer.
• Making of NFA weapons. In 1986 President Ronald Reagan signed a bill that basically stopped the making of any new machineguns. The Firearm Owners Protection Act, which would loosen restrictions on gun ownership with the reopening of interstate sales of long guns on a limited basis, legalization of ammunition shipments through the U.S. Postal Service (a partial repeal of the Gun Control Act), removal of the requirement for record keeping on sales of non-armour-piercing ammunition, and federal protection of transportation of firearms through states where possession of those firearms would otherwise be illegal, also contained an amendment, The Hughes Amendment which prohibited civilians from owning any machine gun manufactured after 1986. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made, even by an individual, if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Remember that no civilian can possess a machinegun manufactured AFTER May 1986 except for law enforcement and military so there is a finite quantity available.
• Utah is a special state when it comes to Class III NFA weapons. Part of the Form 1 or Form 4 approval process requires that you need to get local Chief Law Enforcement Official (Sheriff or Chief of City Police) to sign off on your form. Well, several years ago, a bill was passed in TN that makes it a SHALL SIGN state which means the Sheriff or Chief MUST sign approval for your transfer unless there is something in your NCIS background check that would otherwise prevent it. No other state does this. Some officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is ONLY to state that the individual has nothing negative in his or her NCIS check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff or fingerprints (still need ATF approval) however they may have tax implications.
youtube
• An interesting and widely unknown fact, since the NFA went into effect in 1934, there has only been ONE, yes, ONE single felony committed in the whole United States since 1934 that involved a legally registered NFA firearm. And it was committed ironically by a crooked police officer who went to a drug house and shot someone on the premises. He used his legally acquired UZI sub machinegun to commit the crime. You hear all the time of machineguns and sawed off shotguns in the news but these have all been by individuals possessing an illegal, non registered weapon. There are millions of records of legally owned entries on the NFA registry too, so it’s not like we’re talking just a few hundred or thousand potential individuals.
Six (6) distinct types of Class III NFA weapons
• Machineguns – Often referred to as full-autos, automatics, etc… any firearm which fires more than 1 bullet for each individual pull of the trigger.
• Short Barrelled Rifles (SBR) – Rifles with barrels less than 16″.
• Short Barrelled Shotguns (SBS) – Shotguns with barrels less than 18”.
• Silencers (Suppressors). Silencers/Suppressors are never portrayed accurately in the movies. If the bullet speed breaks the sound barrier, you WILL hear a pop. Suppressors are meant to alter the signature of a weapon so that it sounds like something else and/or the sound heard doesn’t mark the shooter’s position as easily as a non-suppressed weapon. .22 cal firearms can be suppressed very well though. You can make them so quiet that the action cycling produces more sound than the fired bullet does. With other calibers, sub sonic ammo can be used to lessen the signature as the bullet leaves the barrel. Best analogy I can give is a normal suppressed 5.56/223 from an AR15 will sound more like a .22 cal. rifle being fired.
• Any Other Weapon (AOW) – these are usually things that don’t meet the other criteria above. Put a fore grip on a pistol, guess what? You JUST made an AOW weapon and if the proper paperwork and approval were not obtained prior, you have violated NFA regulations and possess a contraband weapon that carries severe fines and penalties. Other common AOW classifications are these wallet holsters you see that are meant to be/could be fired while the weapon is still in the holster. Pen guns are another example. AOWs are a little special in that the transfer tax for them is only $5.00. Ironically, the “maker” of the AOW still has to pay a $200 maker Form 1 fee just like he/she would to make a SBR, SBS or Silencer.
• Destructive Devices (DDs) – these are self explanatory, but the ATF has classified several classes of shotguns now as destructive devices. The infamous ‘Street Sweeper’ shotgun is considered a DD by the ATF and falls into the title 2/NFA realm.
ATF forms usually used in dealing with these weapons
• ATF Form 1 – Maker Form – used by non manufactures to make NFA weapons – for civilians, only Short Barrel Rifles, Short Barrelled Shotguns, Silencers and AOWs can still be made (after May 1986). The ‘one time’ tax stamp for this form is $200. Maker will receive an approved form back from ATF and he/she can then make the item in question. Once made, if transfer of ownership is ever needed, this would be facilitated on a Form 4 below.
• ATF Form 2 – Manufacturer Registration Form – used by manufacturers only.
• ATF Form 3 – Dealer to Dealer tax-free form. Any SOT can transfer to any other SOT tax free NFA weapons he/she has in their possession/ownership. This is usually done when someone buys an item and it is transferred from a dealer in one state to a dealer in the buyer’s state to facilitate the approval/filing process.
• ATF Form 4 – Tax paid to/from individual form – used when a NFA item is transferred TO or FROM an individual. Even if the individual transfers the said item to a SOT holder/dealer, there still is a $200 transfer tax. Once the SOT has it, they can transfer it back out to another SOT holder tax free (Form 3) or directly to another individual in their state on a tax paid (Form 4).
• ATF Form 5 – Used to transfer NFA items to police departments for official use – tax fee transfer. Dealer use only.
• ATF Form 5320 – Used in the Interstate Transportation of all Title II firearms. If you are traveling between states, you WILL need to fill this form out a few weeks in advance. NFA weapons must remain in the possession of the registered owner so short of just a few exceptions; you may not permit anyone to have possession of your weapon without you being in immediate presence.
youtube
What is an SOT?
An SOT is a taxpayer (entity) with an FFL that has registered with the federal government and paid an annual tax. The status as an SOT applies to the entity (business). This means that a business can get more than one FFL and it can rely on its status as the same SOT. The SOT tax must be paid every year by July 1st, and the cost of the FFL and SOT registration varies per FFL Type and, in some cases, by annual sales. Unfortunately, if you decide to become an SOT on June 1st, you’ll either need to pay again for the next year on July 1st or you’ll need to wait until July 1st to start the next SOT tax year.
How to Become a Class 3 Dealer?
This is what most people are wondering about when they ask “How do I become a Class 3 License?” The first step is to become a Federal Firearm Licensee. After you have your FFL, you’re ready to register as an SOT and pay the appropriate tax:
Ensure that You Have the Correct FFL/Business Structure
You must ensure that you set your business up properly and got the correct type of FFL. If you took our course, don’t worry – you’re all set! If you want to be a dealer, you may use a Type 7 manufacturer’s license. The opposite isn’t true – a Type 1 dealer may not manufacture firearms. NFA firearms will be registered to the entity. We recommend using an actual business entity (a corporation or LLC) for liability purposes, but being a sole proprietor does have one benefit for some. If you decide to go out of business and give up your FFL, then all of the firearms, including NFA firearms (except post-1986 machine guns), can transfer freely (no transfer tax) to you as an individual. This is because the NFA firearms are registered to the SOT (the entity) and not the FFL license.
Select Your Class of SOT and Tax-rate
the Class of SOT you must become depends on the activity you want to engage in. Once you’ve determined that Class of SOT you need to become, you must then figure out your tax rate. For some FFLs, the SOT tax rate changes depending on whether your total sales are over or under $500,000 annually.
Take an Online SOT Registration Course
The actual process of getting your FFL License and registering as an SOT can be difficult. However, thanks to online SOT certification courses, it’s never been easier. However, it’s incredibly important that you take the right one. When choosing an SOT Registration course, you should look to make sure that you are getting: legal advice from an actual firearms attorney that has the appropriate certifications:
• legal advice from an actual firearms attorney that has the appropriate certification guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the ATF
• guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the AT professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
youtube
• professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
Finally, Apply for and Register as an SOT
Upon ensuring you have the correct FFL and business type, have chosen the right Class of SOT, and taken your course, you’re finally ready to apply for your SOT registration to become a Class 3 dealer, a Class 2 Manufacturer, or a Class 1 Importer. Now, the steps to this can be very difficult and may require multiple forms and extra steps depending on your situation.
Title 2 Firearms Lawyer Free Consultation
When you need legal help with spcial occupations tax or firearms licensing in Utah, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
Offering Employee Benefits
5 Reasons You Need A West Valley City Car Accident Attorney
Overview Of Trusts
Social Media And Divorce
Utah probate Code 75-7-811
What Is A Private Placement Of Stocks?
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
from Michael Anderson https://www.ascentlawfirm.com/special-occupations-tax/
from Criminal Defense Lawyer West Jordan Utah https://criminaldefenselawyerwestjordanutah.wordpress.com/2020/06/27/special-occupations-tax/
0 notes
Text
Special Occupations Tax
Class III NFA Weapons/Title 2 firearms are not as commonly known nor as straight forward as the Title 1 firearms. All class III /title 2 weapons fall into 1 of 6 different categories.
• Machineguns, • Short Barrelled Rifles (SBRs), • Short Barrelled Shotguns (SBSs), • Suppressors, • Any Other Weapon (AOWs) and • Destructive Devices.
All title 2 firearms are regulated by what’s known as the National Firearm Act or what we refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconception – which are, contrary to the assumptions by many individuals AND even law enforcement, that NFA weaponry:
• Is legal in almost every state. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barrelled shotguns (SBSs) or suppressors, etc.
youtube
• One does not need to obtain a “Class III” weapons license to own. In fact, there really is no such thing as a class III NFA weapons license. When a Title 1 FFL dealer pays what is known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3.
• Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfer from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer MUST be approved by the ATF before the transfer takes place. This approval takes sometimes many months. Generally individual transfer is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a one-time $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on an ATF form 4. Dealers can transfer to other dealers using a tax free Form . If a person buys NFA weapon(s) or item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state, similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer.
• Making of NFA weapons. In 1986 President Ronald Reagan signed a bill that basically stopped the making of any new machineguns. The Firearm Owners Protection Act, which would loosen restrictions on gun ownership with the reopening of interstate sales of long guns on a limited basis, legalization of ammunition shipments through the U.S. Postal Service (a partial repeal of the Gun Control Act), removal of the requirement for record keeping on sales of non-armour-piercing ammunition, and federal protection of transportation of firearms through states where possession of those firearms would otherwise be illegal, also contained an amendment, The Hughes Amendment which prohibited civilians from owning any machine gun manufactured after 1986. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made, even by an individual, if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Remember that no civilian can possess a machinegun manufactured AFTER May 1986 except for law enforcement and military so there is a finite quantity available.
• Utah is a special state when it comes to Class III NFA weapons. Part of the Form 1 or Form 4 approval process requires that you need to get local Chief Law Enforcement Official (Sheriff or Chief of City Police) to sign off on your form. Well, several years ago, a bill was passed in TN that makes it a SHALL SIGN state which means the Sheriff or Chief MUST sign approval for your transfer unless there is something in your NCIS background check that would otherwise prevent it. No other state does this. Some officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is ONLY to state that the individual has nothing negative in his or her NCIS check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff or fingerprints (still need ATF approval) however they may have tax implications.
youtube
• An interesting and widely unknown fact, since the NFA went into effect in 1934, there has only been ONE, yes, ONE single felony committed in the whole United States since 1934 that involved a legally registered NFA firearm. And it was committed ironically by a crooked police officer who went to a drug house and shot someone on the premises. He used his legally acquired UZI sub machinegun to commit the crime. You hear all the time of machineguns and sawed off shotguns in the news but these have all been by individuals possessing an illegal, non registered weapon. There are millions of records of legally owned entries on the NFA registry too, so it’s not like we’re talking just a few hundred or thousand potential individuals.
Six (6) distinct types of Class III NFA weapons
• Machineguns – Often referred to as full-autos, automatics, etc… any firearm which fires more than 1 bullet for each individual pull of the trigger.
• Short Barrelled Rifles (SBR) – Rifles with barrels less than 16″.
• Short Barrelled Shotguns (SBS) – Shotguns with barrels less than 18”.
• Silencers (Suppressors). Silencers/Suppressors are never portrayed accurately in the movies. If the bullet speed breaks the sound barrier, you WILL hear a pop. Suppressors are meant to alter the signature of a weapon so that it sounds like something else and/or the sound heard doesn’t mark the shooter’s position as easily as a non-suppressed weapon. .22 cal firearms can be suppressed very well though. You can make them so quiet that the action cycling produces more sound than the fired bullet does. With other calibers, sub sonic ammo can be used to lessen the signature as the bullet leaves the barrel. Best analogy I can give is a normal suppressed 5.56/223 from an AR15 will sound more like a .22 cal. rifle being fired.
• Any Other Weapon (AOW) – these are usually things that don’t meet the other criteria above. Put a fore grip on a pistol, guess what? You JUST made an AOW weapon and if the proper paperwork and approval were not obtained prior, you have violated NFA regulations and possess a contraband weapon that carries severe fines and penalties. Other common AOW classifications are these wallet holsters you see that are meant to be/could be fired while the weapon is still in the holster. Pen guns are another example. AOWs are a little special in that the transfer tax for them is only $5.00. Ironically, the “maker” of the AOW still has to pay a $200 maker Form 1 fee just like he/she would to make a SBR, SBS or Silencer.
• Destructive Devices (DDs) – these are self explanatory, but the ATF has classified several classes of shotguns now as destructive devices. The infamous ‘Street Sweeper’ shotgun is considered a DD by the ATF and falls into the title 2/NFA realm.
ATF forms usually used in dealing with these weapons
• ATF Form 1 – Maker Form – used by non manufactures to make NFA weapons – for civilians, only Short Barrel Rifles, Short Barrelled Shotguns, Silencers and AOWs can still be made (after May 1986). The ‘one time’ tax stamp for this form is $200. Maker will receive an approved form back from ATF and he/she can then make the item in question. Once made, if transfer of ownership is ever needed, this would be facilitated on a Form 4 below.
• ATF Form 2 – Manufacturer Registration Form – used by manufacturers only.
• ATF Form 3 – Dealer to Dealer tax-free form. Any SOT can transfer to any other SOT tax free NFA weapons he/she has in their possession/ownership. This is usually done when someone buys an item and it is transferred from a dealer in one state to a dealer in the buyer’s state to facilitate the approval/filing process.
• ATF Form 4 – Tax paid to/from individual form – used when a NFA item is transferred TO or FROM an individual. Even if the individual transfers the said item to a SOT holder/dealer, there still is a $200 transfer tax. Once the SOT has it, they can transfer it back out to another SOT holder tax free (Form 3) or directly to another individual in their state on a tax paid (Form 4).
• ATF Form 5 – Used to transfer NFA items to police departments for official use – tax fee transfer. Dealer use only.
• ATF Form 5320 – Used in the Interstate Transportation of all Title II firearms. If you are traveling between states, you WILL need to fill this form out a few weeks in advance. NFA weapons must remain in the possession of the registered owner so short of just a few exceptions; you may not permit anyone to have possession of your weapon without you being in immediate presence.
youtube
What is an SOT?
An SOT is a taxpayer (entity) with an FFL that has registered with the federal government and paid an annual tax. The status as an SOT applies to the entity (business). This means that a business can get more than one FFL and it can rely on its status as the same SOT. The SOT tax must be paid every year by July 1st, and the cost of the FFL and SOT registration varies per FFL Type and, in some cases, by annual sales. Unfortunately, if you decide to become an SOT on June 1st, you’ll either need to pay again for the next year on July 1st or you’ll need to wait until July 1st to start the next SOT tax year.
How to Become a Class 3 Dealer?
This is what most people are wondering about when they ask “How do I become a Class 3 License?” The first step is to become a Federal Firearm Licensee. After you have your FFL, you’re ready to register as an SOT and pay the appropriate tax:
Ensure that You Have the Correct FFL/Business Structure
You must ensure that you set your business up properly and got the correct type of FFL. If you took our course, don’t worry – you’re all set! If you want to be a dealer, you may use a Type 7 manufacturer’s license. The opposite isn’t true – a Type 1 dealer may not manufacture firearms. NFA firearms will be registered to the entity. We recommend using an actual business entity (a corporation or LLC) for liability purposes, but being a sole proprietor does have one benefit for some. If you decide to go out of business and give up your FFL, then all of the firearms, including NFA firearms (except post-1986 machine guns), can transfer freely (no transfer tax) to you as an individual. This is because the NFA firearms are registered to the SOT (the entity) and not the FFL license.
Select Your Class of SOT and Tax-rate
the Class of SOT you must become depends on the activity you want to engage in. Once you’ve determined that Class of SOT you need to become, you must then figure out your tax rate. For some FFLs, the SOT tax rate changes depending on whether your total sales are over or under $500,000 annually.
Take an Online SOT Registration Course
The actual process of getting your FFL License and registering as an SOT can be difficult. However, thanks to online SOT certification courses, it’s never been easier. However, it’s incredibly important that you take the right one. When choosing an SOT Registration course, you should look to make sure that you are getting: legal advice from an actual firearms attorney that has the appropriate certifications:
• legal advice from an actual firearms attorney that has the appropriate certification guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the ATF
• guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the AT professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
youtube
• professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
Finally, Apply for and Register as an SOT
Upon ensuring you have the correct FFL and business type, have chosen the right Class of SOT, and taken your course, you’re finally ready to apply for your SOT registration to become a Class 3 dealer, a Class 2 Manufacturer, or a Class 1 Importer. Now, the steps to this can be very difficult and may require multiple forms and extra steps depending on your situation.
Title 2 Firearms Lawyer Free Consultation
When you need legal help with spcial occupations tax or firearms licensing in Utah, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
Offering Employee Benefits
5 Reasons You Need A West Valley City Car Accident Attorney
Overview Of Trusts
Social Media And Divorce
Utah probate Code 75-7-811
What Is A Private Placement Of Stocks?
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
Source: https://www.ascentlawfirm.com/special-occupations-tax/
0 notes
Text
Special Occupations Tax
Class III NFA Weapons/Title 2 firearms are not as commonly known nor as straight forward as the Title 1 firearms. All class III /title 2 weapons fall into 1 of 6 different categories.
• Machineguns, • Short Barrelled Rifles (SBRs), • Short Barrelled Shotguns (SBSs), • Suppressors, • Any Other Weapon (AOWs) and • Destructive Devices.
All title 2 firearms are regulated by what’s known as the National Firearm Act or what we refer to as NFA. One could spend months reading about NFA but I’ll hit the major misconception – which are, contrary to the assumptions by many individuals AND even law enforcement, that NFA weaponry:
• Is legal in almost every state. Most all 6 categories above are allowed in just about all states within the Continental United States. A few states restrict machinegun ownership, others may restrict short barrelled shotguns (SBSs) or suppressors, etc.
youtube
• One does not need to obtain a “Class III” weapons license to own. In fact, there really is no such thing as a class III NFA weapons license. When a Title 1 FFL dealer pays what is known as a Special Occupation Tax, he/she then becomes a SOT that can then deal in NFA/Title 2 weapons. SOTs have several classes too and they are based on the type of FFL license you currently hold. The term Class 3 comes from when a normal Type 1 (standard dealer) FFL holder pays his SOT tax. He becomes a Type 3 SOT hence the term Class 3.
• Transferring ownership of an NFA weapon – All NFA weapons regardless of category (machineguns, silencers, etc.) are controlled during their transfer from one person/entity to another. These weapons transfer to another entity on what is called ATF tax forms. Each ownership transfer MUST be approved by the ATF before the transfer takes place. This approval takes sometimes many months. Generally individual transfer is approved in 3-4 months, dealer to dealer in 3-4 weeks. When the ATF approves the transfer, they cancel a tax stamp and this is why you sometimes hear some say class 3 stamp. Transfers from/to individuals require a one-time $200 tax stamp to be paid for EACH transfer (AOWs require just a $5 stamp). These are considered tax paid transfers and usually are on an ATF form 4. Dealers can transfer to other dealers using a tax free Form . If a person buys NFA weapon(s) or item from someone outside his/her domicile (home) state, the weapon must be transferred 1st to a SOT holder within the buyer’s state, similar to a Title 1 firearm transaction. It must go to a FFL/SOT dealer in the buyer’s state before going to the buyer.
• Making of NFA weapons. In 1986 President Ronald Reagan signed a bill that basically stopped the making of any new machineguns. The Firearm Owners Protection Act, which would loosen restrictions on gun ownership with the reopening of interstate sales of long guns on a limited basis, legalization of ammunition shipments through the U.S. Postal Service (a partial repeal of the Gun Control Act), removal of the requirement for record keeping on sales of non-armour-piercing ammunition, and federal protection of transportation of firearms through states where possession of those firearms would otherwise be illegal, also contained an amendment, The Hughes Amendment which prohibited civilians from owning any machine gun manufactured after 1986. All the other 5 categories (SBRs, SBSs, Silencers, AOWs and Destructive Devices) however can still be made, even by an individual, if he/she first applies for and receives permission to do so. They will file an ATF Form 1 (maker form) and pay a $200 make tax fee. A civilian can still legally own any machinegun that was created PRIOR to May, 1986 as long as they get approval on the ATF form 4 discussed above. Remember that no civilian can possess a machinegun manufactured AFTER May 1986 except for law enforcement and military so there is a finite quantity available.
• Utah is a special state when it comes to Class III NFA weapons. Part of the Form 1 or Form 4 approval process requires that you need to get local Chief Law Enforcement Official (Sheriff or Chief of City Police) to sign off on your form. Well, several years ago, a bill was passed in TN that makes it a SHALL SIGN state which means the Sheriff or Chief MUST sign approval for your transfer unless there is something in your NCIS background check that would otherwise prevent it. No other state does this. Some officials have erroneously associated their approval with liability on their part. When in all actuality, the signoff in the ATFs eyes is ONLY to state that the individual has nothing negative in his or her NCIS check. Corporations (LLC, INC, etc.) and Trusts (Revocable) do NOT need LEO signoff or fingerprints (still need ATF approval) however they may have tax implications.
youtube
• An interesting and widely unknown fact, since the NFA went into effect in 1934, there has only been ONE, yes, ONE single felony committed in the whole United States since 1934 that involved a legally registered NFA firearm. And it was committed ironically by a crooked police officer who went to a drug house and shot someone on the premises. He used his legally acquired UZI sub machinegun to commit the crime. You hear all the time of machineguns and sawed off shotguns in the news but these have all been by individuals possessing an illegal, non registered weapon. There are millions of records of legally owned entries on the NFA registry too, so it’s not like we’re talking just a few hundred or thousand potential individuals.
Six (6) distinct types of Class III NFA weapons
• Machineguns – Often referred to as full-autos, automatics, etc… any firearm which fires more than 1 bullet for each individual pull of the trigger.
• Short Barrelled Rifles (SBR) – Rifles with barrels less than 16″.
• Short Barrelled Shotguns (SBS) – Shotguns with barrels less than 18”.
• Silencers (Suppressors). Silencers/Suppressors are never portrayed accurately in the movies. If the bullet speed breaks the sound barrier, you WILL hear a pop. Suppressors are meant to alter the signature of a weapon so that it sounds like something else and/or the sound heard doesn’t mark the shooter’s position as easily as a non-suppressed weapon. .22 cal firearms can be suppressed very well though. You can make them so quiet that the action cycling produces more sound than the fired bullet does. With other calibers, sub sonic ammo can be used to lessen the signature as the bullet leaves the barrel. Best analogy I can give is a normal suppressed 5.56/223 from an AR15 will sound more like a .22 cal. rifle being fired.
• Any Other Weapon (AOW) – these are usually things that don’t meet the other criteria above. Put a fore grip on a pistol, guess what? You JUST made an AOW weapon and if the proper paperwork and approval were not obtained prior, you have violated NFA regulations and possess a contraband weapon that carries severe fines and penalties. Other common AOW classifications are these wallet holsters you see that are meant to be/could be fired while the weapon is still in the holster. Pen guns are another example. AOWs are a little special in that the transfer tax for them is only $5.00. Ironically, the “maker” of the AOW still has to pay a $200 maker Form 1 fee just like he/she would to make a SBR, SBS or Silencer.
• Destructive Devices (DDs) – these are self explanatory, but the ATF has classified several classes of shotguns now as destructive devices. The infamous ‘Street Sweeper’ shotgun is considered a DD by the ATF and falls into the title 2/NFA realm.
ATF forms usually used in dealing with these weapons
• ATF Form 1 – Maker Form – used by non manufactures to make NFA weapons – for civilians, only Short Barrel Rifles, Short Barrelled Shotguns, Silencers and AOWs can still be made (after May 1986). The ‘one time’ tax stamp for this form is $200. Maker will receive an approved form back from ATF and he/she can then make the item in question. Once made, if transfer of ownership is ever needed, this would be facilitated on a Form 4 below.
• ATF Form 2 – Manufacturer Registration Form – used by manufacturers only.
• ATF Form 3 – Dealer to Dealer tax-free form. Any SOT can transfer to any other SOT tax free NFA weapons he/she has in their possession/ownership. This is usually done when someone buys an item and it is transferred from a dealer in one state to a dealer in the buyer’s state to facilitate the approval/filing process.
• ATF Form 4 – Tax paid to/from individual form – used when a NFA item is transferred TO or FROM an individual. Even if the individual transfers the said item to a SOT holder/dealer, there still is a $200 transfer tax. Once the SOT has it, they can transfer it back out to another SOT holder tax free (Form 3) or directly to another individual in their state on a tax paid (Form 4).
• ATF Form 5 – Used to transfer NFA items to police departments for official use – tax fee transfer. Dealer use only.
• ATF Form 5320 – Used in the Interstate Transportation of all Title II firearms. If you are traveling between states, you WILL need to fill this form out a few weeks in advance. NFA weapons must remain in the possession of the registered owner so short of just a few exceptions; you may not permit anyone to have possession of your weapon without you being in immediate presence.
youtube
What is an SOT?
An SOT is a taxpayer (entity) with an FFL that has registered with the federal government and paid an annual tax. The status as an SOT applies to the entity (business). This means that a business can get more than one FFL and it can rely on its status as the same SOT. The SOT tax must be paid every year by July 1st, and the cost of the FFL and SOT registration varies per FFL Type and, in some cases, by annual sales. Unfortunately, if you decide to become an SOT on June 1st, you’ll either need to pay again for the next year on July 1st or you’ll need to wait until July 1st to start the next SOT tax year.
How to Become a Class 3 Dealer?
This is what most people are wondering about when they ask “How do I become a Class 3 License?” The first step is to become a Federal Firearm Licensee. After you have your FFL, you’re ready to register as an SOT and pay the appropriate tax:
Ensure that You Have the Correct FFL/Business Structure
You must ensure that you set your business up properly and got the correct type of FFL. If you took our course, don’t worry – you’re all set! If you want to be a dealer, you may use a Type 7 manufacturer’s license. The opposite isn’t true – a Type 1 dealer may not manufacture firearms. NFA firearms will be registered to the entity. We recommend using an actual business entity (a corporation or LLC) for liability purposes, but being a sole proprietor does have one benefit for some. If you decide to go out of business and give up your FFL, then all of the firearms, including NFA firearms (except post-1986 machine guns), can transfer freely (no transfer tax) to you as an individual. This is because the NFA firearms are registered to the SOT (the entity) and not the FFL license.
Select Your Class of SOT and Tax-rate
the Class of SOT you must become depends on the activity you want to engage in. Once you’ve determined that Class of SOT you need to become, you must then figure out your tax rate. For some FFLs, the SOT tax rate changes depending on whether your total sales are over or under $500,000 annually.
Take an Online SOT Registration Course
The actual process of getting your FFL License and registering as an SOT can be difficult. However, thanks to online SOT certification courses, it’s never been easier. However, it’s incredibly important that you take the right one. When choosing an SOT Registration course, you should look to make sure that you are getting: legal advice from an actual firearms attorney that has the appropriate certifications:
• legal advice from an actual firearms attorney that has the appropriate certification guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the ATF
• guidance from a true industry insider/professional who knows the ins-and-outs of both the firearms industry and the AT professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
youtube
• professional software that helps you track your progress automatically notifies you of any updates in the law and provides follow-on training and certifications for both you and your employees
Finally, Apply for and Register as an SOT
Upon ensuring you have the correct FFL and business type, have chosen the right Class of SOT, and taken your course, you’re finally ready to apply for your SOT registration to become a Class 3 dealer, a Class 2 Manufacturer, or a Class 1 Importer. Now, the steps to this can be very difficult and may require multiple forms and extra steps depending on your situation.
Title 2 Firearms Lawyer Free Consultation
When you need legal help with spcial occupations tax or firearms licensing in Utah, please call Ascent Law LLC for your free consultation (801) 676-5506. We want to help you.
Ascent Law LLC 8833 S. Redwood Road, Suite C West Jordan, Utah 84088 United States Telephone: (801) 676-5506
Ascent Law LLC
4.9 stars – based on 67 reviews
Recent Posts
Offering Employee Benefits
5 Reasons You Need A West Valley City Car Accident Attorney
Overview Of Trusts
Social Media And Divorce
Utah probate Code 75-7-811
What Is A Private Placement Of Stocks?
Ascent Law St. George Utah Office
Ascent Law Ogden Utah Office
Source: https://www.ascentlawfirm.com/special-occupations-tax/
0 notes
Text
[Eugene Volokh] Fifth Circuit Rejects Constitutional Challenges to "Campus Carry"
Texas, like some other states, allows law-abiding adults who have concealed carry licenses to carry at public universities as well as elsewhere; this was challenged on First Amendment, Second Amendment, and Equal Protection Clause grounds.
From yesterday's Fifth Circuit panel decision in Glass v. Paxton (curly braces used to mark moved text), written by Judge Leslie Southwick and joined by Judges Carolyn Dineen King and James Ho:
Three professors from the University of Texas at Austin challenged a Texas law permitting the concealed carry of handguns on campus and a corresponding University policy prohibiting professors from banning such weapons in their classrooms. The professors argued that the law and policy violate the First Amendment, Second Amendment, and Equal Protection Clause of the Fourteenth Amendment. The district court dismissed the claims. We AFFIRM….
[I. First Amendment]
[Plaintiff Prof. Jennifer Glass] … argued her classroom speech would be "dampened to some degree by the fear" it could initiate gun violence in the class by students who have "one or more handguns hidden but at the ready if the gun owner is moved to anger and impulsive action." In an affidavit she expressed particular concern for "religiously conservative students [who] have extreme views," as well as "openly libertarian students," whom she "suspect[s] are more likely to own guns given their distaste for government." …
{In the context of the First Amendment, ... "government action that chills protected speech without prohibiting it can give rise to a constitutionally cognizable injury." Such governmental action may therefore "be subject to constitutional challenge even though it has only an indirect effect on the exercise of First Amendment rights." Laird v. Tatum (1972).} [But in such cases, plaintiffs must satisfy] the "requirement that 'threatened injury must be certainly impending.'" Clapper v. Amnesty International (2013)....
[Texas argues that Glass's claim is too speculative to give her standing, because it] rests on the assumption students with concealed-carry licenses, as independent decision-makers, are virtually certain to illegally use their firearms to intimidate, threaten, or commit violence in response to controversial classroom discussion. Glass argues that her fears are neither speculative nor subjective. She challenges the district court's conclusion that she failed to present concrete evidence to substantiate her fears about students.
First, she cites to a "broader community of views" which believes that the presence of guns in the classroom will chill professors' speech. This community of views includes multiple University faculty members and multiple national educational organizations.
Second, she cites to various academic studies discussing a so-called "weapons effect." According to Glass, "[t]hese studies conclude that the hidden presence of guns does threaten disruption of classroom activities, increases the likelihood that violence will erupt in the classroom, and intimidates non-carrying students — and undoubtedly professors, too."
The problem with Glass's argument is that none of the cited evidence alleges a certainty that a license-holder will illegally brandish a firearm in a classroom…. Glass objects to a plain application of the "certainly impending" standard from Amnesty International, arguing that it sets the bar impossibly high. Instead, she asks us to confer standing on the basis that her fears are "objectively understandable and reasonable." We cannot adopt this standard because it was already rejected in Amnesty International. There, the Court rejected the Second Circuit's holding that the plaintiffs had standing because their injury was not "fanciful, paranoid, or otherwise unreasonable." Such a standard, the Court held, "improperly waters down the fundamental requirements of Article III." Parties' "contention that they have standing because they incurred certain costs as a reasonable reaction to a risk of harm is unavailing — because the harm they seek to avoid is not certainly impending."
Contrary to Glass's argument, Amnesty International reiterated that standing is not impossible in every instance in which independent decisionmaking comes into play. An example of the Court's willingness to depart from its "usual reluctance" was Meese v. Keene (1987). In Keene, the plaintiff, a California State Senator, argued that the Department of Justice's decision to label three films as "political propaganda" violated the First Amendment. Under the Foreign Agents Registration Act of 1938, the Department of Justice labeled three Canadian documentaries as "political propaganda" because they could be "reasonably adapted" to "influence the foreign policies of the United States." In order to exhibit the films in public, the State Senator was required to provide a copy of the material to the Attorney General along with a report "describing the extent of the dissemination." Id. In addition, he was required to disclose that by showing the films, he was acting as the agent of a foreign principal.
The Court began by noting that "[i]f Keene had merely alleged that the appellation deterred him by exercising a chilling effect on the exercise of his First Amendment rights, he would not have standing to seek its invalidation." Instead, Keene alleged that the future reputational harm prompting his self-censorship was certain, and not merely possible. In support, he provided detailed affidavits citing public opinion polls showing that approximately one in two voters would be less inclined to vote for a candidate who showed a foreign film labeled as political propaganda by the Department of Justice.
Glass analogizes to Keene by arguing that the same rationale confers standing here. She misreads Keene. Although Keene's allegation of harm involved the contingency of individual voter decisions, he nonetheless alleged certainty about voter decision-making based on supporting affidavits and opinion polling. Indeed, he alleged that "if he were to exhibit the films while they bore such characterization, his personal, political, and professional reputation would suffer and his ability to obtain re-election and to practice his profession would be impaired." By contrast, Glass alleges reasonable probability of future harm from concealed-carrying students. According to her, she is "faced with the knowledge that there is a reasonable probability that sitting at one of the desks in [her] enclosed classroom is a young student" who believes that a "gun can be used when the appropriate circumstances present themselves."
Glass further argues that a denial of standing would improperly fail to construe the factual allegations of her complaint in her favor. Her argument is misplaced for the same reason that Keene is distinguishable. The issue here does not concern the weight given to her factual allegations, but rather the absence of any allegation of certainty about the students' future decisions. Keene alleged certainty about the voters' future decisions based on polling, which empowered him to allege certainty about future reputational harm. Construing the factual allegations of Glass's complaint in her favor, she nonetheless fails to allege what is required under Amnesty International. The requirement is that harm from concealed-carrying students be certainly impending.
The same concerns fueling the Court's "usual reluctance" in Amnesty International are present here. Although Glass's claim centers on the First Amendment, her standing arguments invoke notable separation of powers concerns. By adjudicating claims for which the alleged harm is not certainly impending, federal courts risk disregarding their constitutional mandate to limit their jurisdiction to actual cases and controversies and thereby avoid the issuance of advisory opinions.
Glass cannot manufacture standing by self-censoring her speech based on what she alleges to be a reasonable probability that concealed-carry license holders will intimidate professors and students in the classroom. The district court did not err. Glass lacks standing to bring her First Amendment claim.
[II. Second Amendment]
Glass argues that the Campus Carry Law and University policy violate the Second Amendment because firearm usage in her presence is not sufficiently "well regulated." The Second Amendment states: "A well regulated Militia, being necessary to the security of a free State, the right of the people to keep and bear Arms, shall not be infringed." U.S. Const. amend. II. The Supreme Court held that the Second Amendment "guarantee[s] the individual right to possess and carry weapons in case of confrontation." District of Columbia v. Heller (2008). The Court also held that "individual self-defense is 'the central component' of the Second Amendment right." McDonald v. City of Chicago (2010).
Glass contends that to the extent the Second Amendment recognizes an individual right to carry firearms, persons not carrying arms have a right to the practice being well-regulated. Glass's argument collapses the distinction between the Amendment's two clauses: the militia-focused prefatory clause and the operative clause. In Heller, the Court relied on text, history, and tradition to interpret the prefatory clause as "announc[ing] the purpose for which the right was codified: to prevent elimination of the militia." Notwithstanding this distinction, Glass advocates an "independent meaning" of the prefatory clause which recognizes "a constitutional right not to have the government force [individuals] into allowing guns in their professional presence as a condition of public employment unless gun possession and use are 'well-regulated.'" "Like it or not," Glass argues, "there is specific constitutional language that premises the right, whatever its extent, on the use of guns [as] 'well-regulated.'" She argues that the prefatory clause places a "condition" on the individual right.
Her "admittedly fresh" take on the Second Amendment therefore turns on the proper interpretation of the Amendment's prefatory clause. In support, Glass cites to a line in Heller where the Court interpreted "well-regulated" as "the imposition of proper discipline and training." She further relies on one of our opinions where we stated that "gun use and gun control have been inextricably intertwined" such that "an expectation of sensible gun safety regulation was woven into the tapestry of the [Second Amendment] guarantee."
Glass's argument is foreclosed by Heller. In two separate locations in the majority opinion, the Court held that the Second Amendment's prefatory clause does not limit its operative clause: "The [prefatory clause] does not limit the [operative clause] grammatically, but rather announces a purpose." Indeed, the "prefatory clause does not limit or expand the scope of the operative clause." The Amendment's first clause "is prefatory and not a limitation on the amendment itself." Because the operative clause provides the codification of the individual right, the prefatory clause cannot "limit or expand the scope" of the individual right.
The prefatory clause does not limit the scope of the individual right codified in the operative clause. She has failed to state a claim under the Second Amendment.
[III. Equal Protection Clause]
Finally, Glass argues that the Campus Carry Law and University policy violate her right to equal protection under the Fourteenth Amendment because the University lacks a rational basis for determining where students can or cannot concealed-carry handguns on campus…. The parties do not dispute that rational basis review applies because the professors are not members of a protected class nor does the alleged classification infringe a fundamental constitutional right. Under this standard, a legislative classification "must be upheld against equal protection challenge if there is any reasonably conceivable state of facts that could provide a rational basis for the classification." Parties attacking the presumption of validity extended to legislative classifications "have the burden 'to negative every conceivable basis which might support it.'" …
[Glass] argues that there is no rational basis for Texas to allow private universities to ban concealed carry but not public universities. In addition, she argues that there is no rational basis for the University to allow concealed carry in classrooms while simultaneously prohibiting the practice in other campus locations such as faculty offices, research laboratories, and residence halls.
Texas argues that simple explanations provide the needed rational basis. First, the Campus Carry Law distinguishes between public and private universities in order to respect the property rights of private universities. Second, public safety and self-defense cannot be achieved if concealed carry is banned in classrooms because attending class is a core reason for students to travel to campus. Texas argues that public safety and self-defense can still be achieved if concealed carry is banned in less-frequented areas such as faculty offices and research laboratories.
I think the result is right, but I think Glass should have lost even if the Court had held that she had standing to bring her challenge: There is just no First Amendment right to whatever crime prevention techniques a judge can find to be valuable for protecting speakers.
There is a First Amendment right not to be stripped of normal protections because of what you say, or even because you are a speaker: If the government were to, for instance, refuse to provide police protection to certain kinds of political rallies, that would be unconstitutional. But here there is a broadly applicable, speech-neutral rule -- concealed carry licenseholders may carry in a vast range of public places. It's up to the legislature to decide which forms of crime control (ones consistent with the Second and Fourth and other Amendments, of course) best prevent crime at the optimal cost, and courts can't second-guess that just because some speakers complain that these general rules aren't sufficiently protective.
Here's a simple analogy: Say that courts say that the government many search the bags of everyone going to an event on university property, without violating the Fourth Amendment. (Let's set aside here whether or not that's the correct reading of the Fourth Amendment.) But say that a university concludes that this unduly interferes with people's privacy rights, and chooses not to allow such searches at any places that are open to the public -- football games, cafeterias, or auditoriums. One can debate whether or not that is a good policy, and properly balances the costs and benefits (financial and otherwise). But a court can't strike it down, and order the government to perform searches, simply because it agrees that the policy puts some speakers at risk and thus deters their speech (since then some attendees could bring weapons to a speech and use them against the speaker).
As to the Second Amendment, even if you think the Amendment's prefatory clause should in some measure influence the scope of "the right of the people to keep and bear arms," that would at most mean that the government may impose certain extra gun controls that wouldn't have been allowed absent the prefatory clause. It doesn't mean that the government must impose particular gun controls.
0 notes
Text
... about firearms.
In my most basic thoughts and feelings, I know that the current state of things is in part due to the lack of accurate information or the very disregard for accurate information. To educate myself I have gathered information from various sources so I can understand the issue and generate more accurate opinions. Following is some of the information I have gathered.
1. Calling an AR-15 an assault rifle or an assault weapon may be incorrect. Calling an AR-15 an automatic rifle is incorrect. We need to include additional information when talking about classes of firearms. The mainstream media calls an AR-15 an assault rifle or an assault weapon (or even an automatic rifle) because it is good for ratings and column inches. Just because it looks like a military assault weapon and it sounds like a military assault weapon and it is used like a military assault weapon doesn't mean it is a military assault weapon.
2. The AR in AR-15 does not stand for assault rifle or automatic rifle. The AR in AR-15 stands for Armalite Rifle after the manufacturer who developed the AR platform in the 1950s. The AR-15 platform rifles are among the most popular firearms being sold and they are today's modern sporting rifle. Any and all firearms built on the AR-15 platform are commonly referred to as an AR-15 but may have many names depending on the manufacturer. M&P15, SR15, M15, and MMR are a few of the names. They are all AR-15 firearms in the sense that Ram 1500s, Ford F-150s, and Chevrolet 1500s are all half-ton pickup trucks.
3. The AR-15 platform of weapons is a semi-automatic weapon: one trigger pull fires one bullet, ejects the spent cartridge, and loads a new bullet into the firing chamber. Some weapons have a burst firing mode: each trigger pull releases a burst of three bullets. An automatic weapon has a continuous firing mechanism which will continue to fire bullets as long as the trigger is held or the bullets run out.
4. There is no definite nationwide definition for "assault weapon" or "assault rifle". The gun lobby contends that the term(s) was/were invented by the anti gun lobby in the 80's in order to try to ban semi-automatic firearms. Generally the firearms industry has a traditional definition that an assault weapon/rifle is a weapon that has select fire capabilities and can fire in automatic mode. The federal government usually refers to a military-style weapon capable of firing multiple rounds, either semi-automatic or a fully automatic firearm. Individual states or localities may have different definitions. For purposes of continuity of anything I post here or elsewhere and for discussion purposes, I hold the traditional definition of an assault weapon/rifle/firearm as accurate: It has select fire capabilities and can fire in automatic mode. An automatic mode assault weapon/rifle/firearm is generally known as a machine gun.
5. Machine guns (military style fully automatic weapons) can be purchased in the United Stated by common citizens. Yes. They can. You can't simply go into a gun store and do it because they most likely don't have them and there are significant rules and regulations in order to do so. Those rules and regulations in general are as follows:
A. You need to be eligible to possess firearms in general. B. You must live in a state where NFA items are permitted and machine guns, specifically, are legal to possess. C. The machine gun you wish to acquire must have been manufactured on or before May 19, 1986. That is the cutoff date for entries to be made in the NFRTR (National Firearms Registration and Transfer Record), the registry of all NFA items in the United States including machine guns. D. You must locate a Class III dealer (FFL01+SOT) that sells or can transfer in the machine gun you wish to acquire in your state of residence. E. You must purchase the machine gun upfront prior to transfer and have it shipped to your Class III dealer. For a full-auto M16, this will be anywhere from $12,000 and up. Typical prices for an M16 hover around $14,000 to $16,000. F. Once purchased and with your dealer, the dealer will fill out the Form 4 application on your behalf to submission to the BATFE and collect your $200 NFA transfer stamp tax. G. The application will be submitted. Now you wait 8+ months for the full FBI background check and BATFE processing to complete. H. Once the Form 4 is processed, it will be returned to the dealer along with the tax stamp which is part of your paperwork. You can then take possession of your military grade fully automatic firearm and take it home. I. The tax stamp must be kept with the firearm it belongs to at all times! The tax stamp is your only affirmative defense to prove you are not in possession of an illegal machine gun. The tax stamp is proof you paid the transfer tax and legally transferred the machine gun. Ranges that allow Class III will want to see the stamp. If you get pulled over and the gun is discovered/inspected, law enforcement will definitely want to see it too. You may be required to present the firearm for inspection on demand by the BATFE. J. You may not transport the fully automatic firearm across state lines for any purpose without prior consent of the Federal government. You must request this in advance and provide details on where the firearm is going, when you are leaving and when it will return to its registered location of residence. K. You cannot leave the presence of your fully automatic firearm. If someone else is shooting it, you must be with it, legally speaking. The one exception to this is if you have formed a legal trust for the purpose of possessing the firearm, in which case all beneficiaries of the trust (usually family or employees) may have access to the firearm.
The short answer is that yes, a citizen can buy an automatic military style weapon, but it is time consuming, difficult, and highly regulated, and the firearm is relatively expensive and vintage.
6. The Second Amendment to the Constitution of the United states is 27 words long. Four of those words are capitalized: A, Militia, State, Arms. It is my feeling and I assume the original writers of the amendment, the founders of our country, that A Militia is necessary to ensure a free State and the government cannot prevent keeping and bearing Arms for that purpose. The intent is to protect the free State from a tyrannical federal government. Yes, the free State is made up of people, but it is the State of free citizens who forms the Milita. The federal government has no business regulating the bearing and/or keeping of firearms.
I have read through a lot of information and summarized the major points above. I have drawn the some conclusions and have formed my own opinion regarding the subject of firearms in the United States of America.
When our country was founded, firearms were a way of life and they were a necessity for survival. Times have changed and that is not necessarily the case any longer. For a person who is a hunter, sportsman, or target shooter, I don't understand the need to own a weapon capable of firing up to 90 rounds per minute. It frankly does not sound very sporting to me. However, I do understand the joy and comfort of collecting and owning something you care about as well as the satisfaction of being in control of a serious and significant piece of hardware. I do not own a modern semi-automatic firearm but I am familiar with them and am able to handle one safely. I do not own a sidearm and do not have a license to carry concealed but I am not averse to doing so maybe in the future. If there is a time when WE need to stand against tyranny then I want to be behind someone with adequate weaponry for defense and will gladly join in bearing arms against those who want to harm me or my family. I believe we need comprehensive background checks in order to buy firearms.
Guns are not going away and I don't want them to go away. I do not believe that an across the board ban on firearms will prevent gun violence. We need to learn to be able to live with them.
(There are many other issues that are related to and contribute to the school shootings we see on a regular basis. I intend to research, summarize, disseminate, and form my own opinion on those issues in separate posts.)
0 notes