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Special Occupational Taxpayers
Special Occupational Taxpayers are a group of Federal Firearm Licensees in the United States who manufacture, import and/or transfer NFA weapons.〔http://www.atf.gov/publications/download/p/atf-p-5320-8/atf-p-5320-8-appendix-a.pdf〕 The National Firearms Act Special Occupational Taxpayer class is part of the Internal Revenue Code of 1986.
The Special Occupational Tax is due on or before July 1 of each year. The tax rate for every importer and manufacturer is $1,000 per year or part of a year. The tax rate for each dealer is $500 a year or part of a year. Importers and manufacturers engaged in business with less than $500,000 in gross receipts in the most recent taxable year are given relief in the form of a $500 reduction in SOT tax payment making the total SOT tax $500.〔http://www.atf.gov/firearms/faq/national-firearms-act-firearms.html#authorized-manufacture〕 In addition to the SOT tax, all importers and manufacturers must pay an annual Excise tax to the Tax and Trade Bureau (TTB) for firearms imported or manufactured for re-sale. The excise tax applies only when the quantity of firearms imported or manufactured during the year is 50 or more.〔http://www.ttb.gov/firearms/index.shtml〕
==Special Occupational Taxpayer Classes==
* Class 1,
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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