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Firearms and Ammunitions Laws, Regulations, and Public Guidance


Chapter 32 – Manufacturers Excise Tax Subchapter D – Recreational Equipment

Subchapter F – Special Provisions Applicable to Manufacturers Tax

Subchapter G – Exemptions, Registration, Etc.


Part 53 Manufacturers Excise Taxes – Firearms and Ammunition

Public Guidance

Formal interpretations of TTB and ATF regulations

Industry Circulars 
Guidance to help industry members understand and comply with applicable laws and regulations

Treasury Decisions
Official rules of the Department of the Treasury issued for the administration, application, and enforcement of the Federal laws administered by TTB



Questions? Contact an Industry Analyst at 877-TTB-FAQs (1-877-882-3277) or at ttbfaet@ttb.gov.  If you have questions regarding notices, applications, bonds, or tax payments, you may contact the National Revenue Center

Last reviewed: December 24, 2015
Last updated: September 21, 2021
Maintained by: Regulations and Rulings Division