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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

Laws, Regulations, and Public Guidance

Includes links to FAET-related rulings and industry circulars

Ammunition Reloaders

Clarifies FAET tax liability for various reloading situations

Manufacturer and Producers

Help determining if you are liable for paying the FAET

More information on Gunsmith


Charts to help clarify your FAET liability


Definitions to help determine your excise tax liability

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 PriceSell an Article Tax-Free*
File for a Credit or RefundMaintain Compliance in a TTB-Regulated Industry
File a Tax ReturnGet More FAET Questions
Make Semi-Monthly Deposits 



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.

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