Firearms Excise Tax FAQs

        

Small Manufacturers Exemptions | Background | Ammunition Reloaders | Claims | Employer Identification Number | Forms and Records | Gunsmiths | Importers | Manufacturers and Producers | Taxes and Statistics | Sales | Taxes

DISCLAIMER – The Regulations and Rulings Division of the Alcohol and Tobacco Tax and Trade Bureau (TTB) attempts to keep answers to these questions current and accurate. However, TTB does not guarantee that this information is 100 percent accurate. In addition, the information may be modified, superseded, or made obsolete by recent changes in laws and regulations.

If you want to know about recent changes in the law and regulations, you may visit the following Web sites: THOMAS (The Library of Congress) and The Federal Register. If you are concerned with the accuracy of this information, please contact TTB or your legal advisor.

Small Manufacturers Exemptions

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Background

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Ammunition Reloaders

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Claims

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Employer Identification Number

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Forms and Records

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Gunsmiths

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Importer

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Manufacturers and Producers

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Tax Rates and Statistics

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Sales
Determining your sale price

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Constructive sale price

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Price readjustments and exchanges

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Credit sales and leases

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Consignment and Installment Sale

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Tax-exempt sales

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Tax-free sales

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Taxes

Liability

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Tax Returns

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Tax Deposits

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Page last reviewed: April 10, 2014
Page last updated: July 6, 2015
Maintained by: Regulations and Rulings Division, Public Guidance Program