Where permitted, purchase and ownership of NFA firearms and suppressors is available to Individuals, Corporations, and Trusts. Which entity you choose to purchase under is up to you, but we recommend getting qualified advice from a knowledgeable source, such as an attorney who is well-versed in NFA law. We can report that many people are utilizing trusts, but if you use a trust, be certain your trust does not violate the NFA; the repercussions can be substantial.

What is the cost?

An individual purchasing an existing NFA item is required to pay a one- time, $200.00 dollar transfer tax to the Bureau of Alcohol, Tobacco, Firearms and Explosives in addition to the purchase price of the item and the receiving dealer's transfer fee.

The AOW firearms transfer tax is only $5.00 dollars, plus the purchase price of the item and the receiving dealer's transfer fee.

Note: Should the item be transferred to another person in the future, a separate transfer tax must be paid at that time by the new prospective owner. This tax is commonly referred to as your "tax stamp."

What are the forms I need to file?

Your transferring FFL will usually assist you with the filing of ATF Form 5320.4, also known as the “Form 4.” This form is required in order to transfer the NFA item from the receiving FFL to you. Two copies of the Form 4 will be submitted to the ATF and a third copy should be mailed to your CLEO (Chief Law Enforcement Officer) in your city or county. This is simply a notification and they no longer have to sign off on your Form 4.

When completing a Form 4 as an individual, you will need:

• THREE completed and signed Form 4s. TWO copies will be sent off to the ATF (they will keep one copy and send the second copy back with your approval and tax stamp). The remaining ONE copy will be sent to the CLEO (Chief Law Enforcement Officer) in your city/county.
• TWO fingerprint cards. These can be completed at your local Sheriff's Office or Police Dept.
• TWO passport sized photos (2" x 2" inch).
• ONE check or money order made out to the BATFE in the amount of $200.00 dollars ($5.00 for AOWs).

You will need the above for each NFA item that your purchase, even if you are purchasing multiple items at once.

If you are completing a Form 4 under a trust or corporation, you will need:

• THREE completed and signed Form 4s. TWO copies will be sent off to the ATF (they will keep one copy and send the second copy back with your approval and tax stamp). The remaining ONE copy will be sent to the CLEO (Chief Law Enforcement Officer) in your city/county.
• TWO Responsible Person forms (ATF Form 5320.23) for EACH responsible person on your trust/corporation. One copy is sent to the ATF and the other copy is sent to each responsible person's CLEO.
• ONE copy of the trust/articles of incorporation.
• TWO fingerprint cards for EACH responsible person on the trust/corporation.
• ONE passport sized photos (2" x 2" inch) for EACH responsible person on the trust/corporation.
• ONE check or money order made out to the BATFE in the amount of $200.00 dollars ($5.00 for AOWs).

Again, you will need the above for each NFA item that your purchase, even if you are purchasing multiple items at once.