NFA FIREARMS (NATIONAL FIREARMS ACT)
The National Firearms Act of 1934 (a.k.a., NFA), enacted by Congress on June 26, 1934, is the law responsible for setting the parameters on civilian, police, and military requirements for the possession of machine guns, short barreled rifles, short barreled shotguns, sound suppressors, and destructive devices in the United States. This law enacted a $200 tax stamp to be paid by civilian purchasers for each NFA listed item at the time of purchase.

National Firearms Act regulated items are often referred to as "Class Three" weapons, based on the classification assigned to them by the Bureau of Alcohol, Tobacco, Firearms, and Explosives.

A common fallacy is that an individual must have a "Class Three" license to purchase an NFA regulated item. I thought this myself for many years, until I became better educated.  The NFA Act of 1934 does NOT require an individual to have a specific license to purchase or possess an NFA weapon. The $200 tax stamp that must be obtained is exactly that - a physical stamp that is proof of the proper tax paid to the US Treasury Department for the transfer of an NFA regulated item. No special licensing is required by the U.S. Government for an individual.

This misconception has probably arisen from the existence of the specific licensing a Federal Firearms Dealer must have in order to engage in the business of dealing with NFA regulated items. FFL dealers who choose to deal with NFA items, must become a Special Occupation Taxpayer (SOT), and pay a yearly fee to maintain their SOT license status.

INDIVIDUAL PURCHASE PROCESS

To purchase an NFA item, an individual must first meet the requirements to legally possess a firearm under federal law. Then, they must reside in a state that allows NFA items, complete two finger print cards, provide two passport style photos, and complete an BATFE Form 4 application. This information will be submitted to the BATFE, along with a check for $200 per item for payment of the tax stamp. In addition, a copy of the paperwork will also be forwarded to the individual's Chief Law Enforcement Officer (CLEO) for the area in which they reside. Once BATFE has approved and returned the paperwork, the individual may take possession of the item(s).

A person may also set-up a Gun Trust and apply for the tax stamps through said trust. The trust can be created online or through a KNOWLEDGEABLE attorney in your state.  Gun Trusts offer some advantages to individual purchase,;namely, the ability to set up other responsible parties who can possess the approved NFA weapons. However, the application process is slightly more complicated, as the law requires all responsible parties on the trust to submit their own individual finger print cards, photos, and paperwork for each NFA purchase.

NFA items can only be transferred directly to in-state individuals. To import/export an NFA item from out-of-state requires a transfer from a Class Three dealer to another, in-state Class Three dealer, prior to being transferred to an individual. In other words, if you are a resident of New Hampshire, Cornish Armory can transfer an NFA weapon directly to you. If you are a resident of another state, we must transfer an NFA weapon to a FFL/SOT dealer in your state, who will then transfer the item to you.  If you are a NH resident and find an NFA item you'd like that is in another state, we can handle the transfer for you.  There is a $50 transfer fee for this.

CORNISH ARMORY HOME