Firearms/Ammunition Excise Tax

Wondering how to get started in the Firearms Ammunition and Excise Tax (FAET) industry? See the key topics below. Have a permit to operate and looking for next steps? See our industry compliance guide: Maintaining Compliance in a TTB-Regulated Industry.


Key Firearms and Ammunition Topics

More information on Laws, Regulations, and Public Guidance

Laws, Regulations, and Public Guidance

Includes links to FAET-related rulings and industry circulars

More information on Ammunition Reloaders

Ammunition Reloaders

Clarifies FAET tax liability for various reloading situations

More information on Manufacturer and Producers

Manufacturer and Producers

Help determining if you are liable for paying the FAET

More information on Gunsmith


Charts to help clarify your FAET liability

More information on Importers


Definitions to help determine your excise tax liability

More information on Tax-exempt/Tax-free Sales

Tax-exempt/Tax-free Sales

Information about getting a tax-free registration number


Top Questions about the FAET Industry

How Do I...?

Determine if I am liable for FAET* Calculate Penalties and Interest on a Tax Return
Calculate Taxable Sale Price Sell an Article Tax-Free*
File for a Credit or Refund Maintain Compliance in a TTB-Regulated Industry
File a Tax Return Get More FAET Questions
Make Semi-Monthly Deposits  


Green icon with a white phone. CONTACT US

Questions? If you have questions regarding permits, applications, bonds, tax payments, etc., you may contact the National Revenue Center online or call 877-882-3277 (Toll Free).  If you're having technical issues with our online applications contact the TTB Help Desk or see the TTB Online Help Center.



Page last reviewed: February 14, 2019
Page last updated: December 9, 2020
Maintained by: Office of Communications